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of <h1>Chhattisgarh GST Act Update: Sub-sections 25(6B) and 25(6C) Exemptions for Non-Citizens, Government Bodies, and PSUs.</h1> The Government of Chhattisgarh, under the Chhattisgarh Goods and Services Tax Act, 2017, has issued Notification No. 03/2021, superseding Notification No. 17/2020. Effective from February 23, 2021, this notification states that the provisions of sub-section (6B) or (6C) of section 25 will not apply to non-citizens of India, departments or establishments of the Central or State Government, local authorities, statutory bodies, public sector undertakings, or individuals applying for registration under sub-section (9) of section 25.
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