Amendment in Notification No. 50/2018-State Tax, No. F-10-49/2018/CT/V(87), dated 13-09-2018 - 25/2024-STATE TAX - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur Atal Nagar, the 28th January 2025 NOTIFICATION NO. 25/2024-STATE TAX No. F 10-01/2025/CT/V (08) . - In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification No, 50/2018-State Tax, No. F-10-49/2018/CT/V(87), Chhattisgarh Commercial Tax Department, dated the 13th September, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 367, dated the 20th September, 2018, namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person , (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. 2. This notification shall be deemed to have come into force with effect from the 10 th day of October, 2024, By order and in the name of the Governor of Chhattisgarh, MUKESH KUMAR BANSAL, Secretary