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<h1>Tax Debts Under Chhattisgarh GST Act 2017 Take Priority Over Other Claims, Except Insolvency and Bankruptcy Code 2016.</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, any tax, interest, or penalty owed by a taxable person to the government is considered a first charge on the property of that person. This provision takes precedence over any other conflicting law, except as specified in the Insolvency and Bankruptcy Code, 2016. This means that the government's claim for unpaid taxes or related amounts has priority over other claims on the debtor's property.