In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 1/2017-State Tax (Rate), No. F-10-43/2017/CT/V(69), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:-
In the said notification, -
(A) in Schedule I - 2.5%, -
(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
1703
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
1901
(B) in Schedule III - 9%,
(i) against S. No. 13, in column (3), for the words and figures " of heading 1905", the words and figures "of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled " shall be substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(C) in Schedule IV - 14%, S. No. 1 and the entries relating thereto shall be omitted.
2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.