Supersession notification No. 14/2021 — State Tax (Rate), dated the 11th February, 2022 and Amendment in Notification No. 1/2017 — State Tax (Rate), dated the 28th June, 2017 - 21/2021 – State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 3 rd November 2022 NOTIFICATION No. 21/2021 State Tax (Rate) No. F 10-44/2022/CT/V(84) . - In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and in supersession of notification No. 14/2021 - State Tax (Rate), No. F-10-03/2022/CT/V(09), Chhattisgarh Commercial Tax Department, dated the 19th January, 2022, published in the Gazette (Extraordinary) of Chhattisgarh, No. 64, dated the 11th February, 2022, hereby makes the following further amendments in the notification No. 1/2017 - State Tax (Rate), No. F-10-43/2017/CT/V(69), 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, - a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall be deemed to have been come into force on the date, notification No. 21/2021-Central Tax (Rate) 31st December, 2021 has been enforced. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary..