Amendment in Notification No. 11/2017–State Tax (Rate) dated 28th June, 2017 - 15/2021 – State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 19th January 2022 NOTIFICATION No. 15/2021 State Tax (Rate) No. F 10-03/2022/CT/V(10) .- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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 amendments in the notification No. 11/2017 State Tax (Rate), No. F-10-43/2017/CT/V(79), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- In the said notification, in the TABLE, - (i) against serial number 3,- (1) in column (3),in the heading Description of Service , in items (iii),(vi),(ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; (2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; (3) in column (5), in the heading Condition , the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted; (ii) against serial number 26, in column (3), in the heading Description of Service , in item (i), in clause (b), after the words, numbers, figures and brackets Customs Tariff Act, 1975 (51 of 1975) the words except services by way of dyeing or printing of the said textile and textile products shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 1st day of January, 2022. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.