Amendments in the notification No. 13/2017-State Tax (Rate) - F-10-43/2017/CT/V (81), - 22/2017-State Tax (Rate) - Chhattisgarh SGST

Commercial Tax Department Mantralaya, Mahanadi Bhawan Naya Raipur, the 22nd August 2017 NOTIFICATION No. 22/2017-State Tax (Rate) No. F-10-65/2017/CT/V (117). - In exercise of the powers conferred by sub-section (3) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017) , the State Government on the recommendations of the Council hereby makes the following amendments in the notification of the State Government, in the Commercial Tax Department, No. 13/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (81), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017 , namely In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid state tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. By order and in the name of the Governor of Chhattisgarh, A.P. TRIPATHI, special Secretary.