Amendments in the Notification No. 11/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (79), dated the 28th June, 2017. - F-10-74/2017/CT/V (126)-24/2017-State Tax (Rate) - Chhattisgarh SGST

Commercial Tax Department Mantralaya Mahanadi Bhawan Naya Raipur Naya Raipur, the 23rd September 2017 NOTIFICATION No. 24/2017- State Tax (Rate ) No. F-10-74/2017/CT/V (126).- In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11 , Sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) , the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the State Government, in the Commercial Tax Department, No. 11/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (79), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely :- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (4) and the following shall be substituted, namely (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than tor commerce, industry, or any other business or profession; (b) a Structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment: or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 . 6 - (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - ; 2. This notification shall be deemed to have come into force with effect from 21-09-2017. By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.