Amendments in the Notification No. 11\/2017-State Tax (Rate), dated the 28th June, 2017 – To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)].
20\/2017-State Tax (Rate) Dated:- 22-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
\nCommercial Tax Department
\nMantralaya, Mahanadi Bhawan, Naya Raipur
\nNotification No. 20\/2017-State Tax (Rate)
\nNaya, the 22nd August, 2017
\nNo. F-10-65\/2017\/CT\/V (115) – In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the State Gov<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tes and Remains Act, 1958 (24 of 1958); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Poverty Alleviation, Government of India; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the services of GTA supplied by it.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendments in the Notification No. 11\/2017-State Tax (Rate), dated the 28th June, 2017 – To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)].20\/2017-State Tax (Rate) Dated:- 22-8-2017 Chhattisgarh SGSTGST – StatesChhattisgarh SGSTChhattisgarh SGSTGovernment of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, … Continue reading “Amendments in the Notification No. 11\/2017-State Tax (Rate), dated the 28th June, 2017 – To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)].”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7606","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7606"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7606\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (b) canal, dam or other irrigation works;
\n (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
\n6
\n–
\n(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
\n (a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
\n (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
\n (c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana, only for existing <\/p>\n
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\n (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
\n (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana;
\n (2) any housing scheme of a State Government;
\n (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
\n (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
\n6
\n–
\n(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
\n9
\n-“;
\n(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n“(vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged fr<\/p>\n
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\n(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n“(i) Renting of motor cab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\nor
\n6
\n-”
\n(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n“(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
\nExplanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.\n<\/p>\n
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