inserts the Explanation in Notification No. 12/2017-State Tax (Rate), No. F-10-43/2017/CT/V(80), dated the 28th June, 2017 - F-10-50/2018/CT/V(90) - 23/2018-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 23/2018-State Tax (Rate) Atal Nagar, Raipur 20th September, 2018 No. F-10-50/2018/CT/V(90) - In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the notification No. 12/2017-State Tax (Rate), No. F-10-43/2017/CT/V(80), dated the 28 th June, 2017 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41 , in column (3), namely :- Explanation. - For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, Slate Government or Union territory. By order and in the name of the Governor of Chhattisgarh, (SANGEETHA P.) Special Secretary