9911796707
TMI BlogAmendments in the Notification No. 11/2011-State Tax (Rate) notification No. F-10-43/2017/CT/V (79), dated the 28th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... mendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, No. 11/2011-State Tax (Rate) notification No. F-10-43/2017/CT/V (79), 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 the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to Oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -"; b. against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. c. against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely :- (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] or 6 -"; f. against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely:- (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 percent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st Jul, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), (v) above. 9 -"; g. against serial number 17, for item (vi) in column (3) and the entries relating thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"; (iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent. 6 -"; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely:- "(c) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil."; (vi) after item (ii), in columns (3), (4) and (5)in column (3) and the entries relating thereto, the following shall be in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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