Amendment in Notification No.26/2018–State Tax (Rate), dated the 31st December, 2018 - 10/2023 – State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 30th October 2023 NOTIFICATION No. 10/2023 State Tax (Rate) No. F 10- 37/2023/CT/V(56). - In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification No. 26/2018 State Tax (Rate), No. F-10- 65/2018/CT/V(110), Chhattisgarh Commercial Tax Department, dated the 31st December, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 521, dated the 31st December, 2018, namely: - In the said notification, - (A) in the opening paragraph, for the phrase paragraph 4.41 , the phrase paragraph 4.40 , shall be substituted; (B) in the Explanation, - (i) for clause (a), the following clause shall be substituted, namely: (a) Foreign Trade Policy means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31 st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023; (ii) for clause (b), the following clause shall be substituted, namely: (b) Handbook of Procedures means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1 st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023; 2. This notification shall be deemed to have come into force with effect from the 27th July, 2023. By order and in the name of the Governor of Chhattisgarh, HIM SHIKHAR GUPTA, Secretary.