In exercise of the powers conferred by sub-section (2) of section 1 of the Chhattisgarh Goods And Services Tax (Amendment) Act, 2023 (No. 11 of 2023), the State Government hereby appoints the 5th day of July, 2022, as the date on which the provisions of clause (c) of section 12 and section 13 of the said Act shall be deemed to have come into force.

By order and in the name of the Governor of Chhattisgarh,

HIM SHIKHAR GUPTA, Secretary.