Exemption from GST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
07/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No.7/2017- State Tax (Rate)
Naya Raipur, dated : 28.06.2017
No. F-10- 43/2017/CT/V (75) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of t
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n. –
(1) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the
Governor of Chhattisgarh,
(A.P. Tripathi)
Special Secretary
Notificatio
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