supersession of the Notification No. 17/2020-State Tax, dated the 31st March, 2020 - 03/2021 – State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 10th May 2021 NOTIFICATION No. 03/2021 State Tax No. F-10-31/2021/CT/V(33). - In exercise of the powers conferred by sub-section (6D) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the Notification No. 17/2020-State Tax, No. F-10-35/2020/CT/V(41), Chhattisgarh Commercial Tax Department, dated the 31 st March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,___ (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. 2. This notification shall be deemed to have come into force on 23th February 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary