Amendment in Notification No. 39/2017–State Tax (Rate), dated 18th October, 2017 - 11/2021 – State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 11th January 2022 NOTIFICATION No. 11/2021 State Tax (Rate) No. F 10-01/2022/CT/V(06). - In exercise of the powers conferred by sub-section (1) of section 9 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 No. 39/2017 State Tax (Rate), No. F-10-86/2017/CT/V(152), Chhattisgarh Commercial Tax Department, dated the 18th October, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 467, dated the 28th October, 2017, namely:- In the said notification, in the Table, against S. No. 1, - (i) in column (3), for the entry, the entry (a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. shall be substituted; (ii) in column (4), in the entry, for the words food preparations at both the places, where they occur, the word goods shall be substituted; 2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.