Amendment in Notification No. 01/2017-State Tax (Rate), dated the 28th June, 2017 - 03/2023 – State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 23rd March 2023 NOTIFICATION No. 03/2023 State Tax (Rate) No. F. 10-05/2023/CT/V(14). 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, hereby makes the following further amendments in the notification No. 01/2017-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, - i. in Schedule I 2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ; ii. in Schedule II 6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 186A 8214 Pencil sharpeners ; iii. in Schedule III 9%, against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall be deemed to have come into force from effective date of Notification No. 03/2023-Central Tax(Rate) Dated 28-02-2023. By order and in the name of the Governor of Chhattisgarh, HIM SHIKHAR GUPTA, Secretary.