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 1st day of October, 2022, as the date on which the provisions of sections 2 to 15, except 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.