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of <h1>Chhattisgarh Amends GST Notification: Serial No. 41 Updated, New Conditions for Leased Plots from Jan 1, 2020.</h1> The Government of Chhattisgarh has amended Notification No. 12/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. Effective from January 1, 2020, the amendment modifies the figures in the notification's Table, specifically for serial number 41, changing '50' to '20.' It also stipulates conditions for leased plots, requiring their use for industrial or financial activities and mandates state monitoring. Violations or changes in land use will result in joint liability for central tax, interest, and penalties. Lease agreements must acknowledge the tax exemption and compliance with these conditions.
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