Seeks to amend Notification No. 12/2017-State Tax (Rate) dated the 28th June, 2017

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.... exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification the State Government, in the Commercial Tax Department, No. 12/2017....

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....purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil" (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri ....