Seeks to amend Notification No. 04/2018-State Tax (Rate), No. F-10-3/2018/CTV(11), dated the 25th January, 2018 - 23/2019 State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur, Atal Nagar, District-Raipur Notification No. 23/2019 State Tax (Rate) Naya Raipur, Atal Nagar, dated : 30.09.2019 No. F-10-39/2019/CT/V(94) - In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (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, Notification No. 04/2018-State Tax (Rate), No. F-10-3/2018/CTV(11), dated the 25th January, 2018 published in the Gazette (Extraordinary) of Chhattisgarh, No. 31-B, dated the 25th January, 2018, namely:- After paragraph 1, the following explanation shall be inserted, namely :- Explanation- Nothing contained in this notification shall apply where development rights are supplied on or after 01.04.2019. . 2. This notification shall come into force with effect from the 1 st day of October, 2019 By order and in the name of the Governor of Chhattisgarh, (Reena Babasaheb Kangale) Secretary