inserts the Explanation in Notification No. 12/2017-State Tax (Rate), No. F-10-43/2017/CT/V(80), dated the 28th June, 2017

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....tification No. 23/2018-State Tax (Rate) Atal Nagar, Raipur 20th September, 2018 No. F-10-50/2018/CT/V(90) - In exercise of the powers conferred by sub-section (3) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the sco....