Amendment in Notification No. 1/2017–State Tax (Rate), No. F-10-43/2017/CT/V(69), dated 28 June, 2017 - 11/2023 - State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 30th May 2024 NOTIFICATION No. 11/2023 - State Tax (Rate) No. F 10-40 /2023/CT/V(52) . 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. 1/2017 State Tax (Rate), No. F-10-43/2017/CT/V(69), Chhattisgarh Commercial Tax Department, dated the 28 June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely: - In the said notification, (i) in Schedule IV- (a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 227A Any Chapter Specified actionable claim; Explanation: specified actionable claim as defined in section 2(102A) of the Chhattisgarh Goods And Services Tax Act, 2017 means the actionable claim involved in or by way of - (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; ; (b) S. No. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely: (v) The words and expressions used and not defined in this notification, but defined in the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. 2. This notification shall be deemed to have come into force on the 1st day of October, 2023. By order and in the name of the Governor of Chhattisgarh, MUKESH KUMAR BANSAL, Secretary.