Seeks to amend Notification No. 11/2017-State Tax (Rate) dt. 28.06.2017 reducing CGGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC - 02/2020- State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 02/2020- State Tax (Rate) Nava Raipur, Atal Nagar, dated : 31.03.2020 No. F-10-35/2020/CT/V(46) - In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments 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, namely :- In the said notification, in the Table, against serial number 25, (a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, - (3) (4) (5) (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 - (b) in item (ii), in column (3), after the brackets and figures (i) , the word, brackets, and figures and (ia) shall be inserted. 2. This notification shall come into force with effect from the 1 st day of April, 2020. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.