Amendments in the Notification No. 11/2017- State Tax (Rate), No. F-10- 43/2017/CT/V (79) dated 28th June,  2017.

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..... F-10-91/2017/CT/V (161). - In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, here .....

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..... "(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other arti .....

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..... m (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) '(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable considera .....

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..... mn (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted, (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely: "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any .....

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..... ed at the rate as specified under this entry.", (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - "(i) manufacture of handicraft goods, Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to the notification No. 32/2017-State Tax notification No. F-10-73/2017/CT/V (123), dated th .....

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