Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-State Tax (Rate) dt. 28.06.2017 - 26/2019 - State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur, Atal Nagar, District-Raipur Notification No. 26/2019 - State Tax (Rate) Naya Raipur, Atal Nagar, dated : 25.11.2019 No. F-10-47 /2019/CT/V(110) - 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, hereby makes the following further amendment in the notification of the State Government, in the Commercial Tax Department, Notification No. 11/2017-State Tax (Rate). No. F-10-43/2017/CT/V(79) dated the 28 th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh. No. 252 dated the 29 th June, 2017, In the said notification, in the Table, against serial number 26, in column (3), in item (ic). the following Explanation shall be inserted. namely : - Explanation- For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. 2. This notification shall deemed to have come into force with effect from the 22 nd November, 2019. By order and in the name of the Governor of Chhattisgarh, REENA BABASAHEB KANGALE, Secretary.