Chhattisgarh Amends Tax Rate on Cement u/s 9(4) of GST Act, Effective October 1, 2019.

The Government of Chhattisgarh issued Notification No. 24/2019 to amend Notification No. 07/2019-State Tax (Rate) dated March 29, 2019. This amendment, effective from October 1, 2019, modifies the entry in the notification's table for serial number 2. The new entry specifies that "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975" is subject to the provisions of the Chhattisgarh Goods and Services Tax Act, 2017. This change was made under the authority of sub-section (4) of section 9 of the Act, following the Council's recommendations.

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