Amendments in the Notification No. 11/2017- State Tax (Rate), No. F-10- 43/2017/CT/V (79) dated 28th June,  2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No. 11/2017- State Tax (Rate), No. F-10- 43/2017/CT/V (79) dated 28th June,  2017 of the State Government, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, vide number 252 dated the 29th June, 2017, namely: In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words "Services provided", the words "Composite supply of works contract as defined in clause (119) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2017, provided" shall be substituted; (ii)  against serial number 7,- (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (3) (4) (5) '(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivale....