In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby appoints the 1st day of February, 2018, as the date from which provisions of serial numbers 2(viii) and 2(ix) of Notification No. 27/2017- State Tax, dated the 30th August, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 396 dated the 05th September, 2017 .

By order and in the name of the

Govenor of Chhattisgarh

(A.P. Tripathi)

Special Secretary