Recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on Intra-State supplies of goods.

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....ate Tax (Rate) No. F-10-86 /2017/CT/V (152). - In exercise of the powers conferred by sub-section (1) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on Intra-State supplies of goods, the description of which is specified in column (3) of the Table below, ....

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.... have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may all....