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of <h1>Chhattisgarh Amends State Tax Rates Under GST Act 2017; Updates on Works Contracts, Transport, and Vehicle Leasing.</h1> The Government of Chhattisgarh has issued amendments to the State Tax (Rate) Notification No. 11/2011, under the Chhattisgarh Goods and Services Tax Act, 2017. These amendments redefine terms and conditions related to various services and goods, including works contracts, transport services, and leasing of motor vehicles. The notification specifies changes in tax rates and conditions for services provided to government entities, emphasizing the procurement of services for government-assigned work. It also clarifies definitions for 'Governmental Authority' and 'Government Entity,' detailing their establishment and functions under relevant constitutional articles. These amendments aim to align tax provisions with public interest and regulatory requirements.
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