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of <h1>Chhattisgarh Amends GST Notification, Alters Service Descriptions and Conditions Retroactively from December 31, 2021.</h1> The Government of Chhattisgarh has issued Notification No. 22/2021 to amend Notification No. 11/2017 regarding State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. This amendment supersedes Notification No. 15/2021 and modifies the description of services in the tax rate table. Specifically, it replaces references to 'Union territory, a local authority, a Governmental Authority or a Government Entity' with 'Union territory or a local authority' in certain items. Additionally, certain conditions in the table are omitted. The notification is effective retroactively from December 31, 2021.
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