Prescribing persons liable to pay tax on reverse charge for the Chhattisgarh Goods and Services Tax Act, 2017.

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....fication No. 07/2019-State Tax (Rate) No. F-10-17/2019/CT/V(40). - In exercise of the powers conferred by sub-section (4) 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 that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or....

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.... occupation, whichever is earlier) as prescribed in notification No. 11/2017- State Tax (Rate), dated 28th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3) in the Table, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, as amended. Promotor. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff ....

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....bed for items (i), (ia), (ib), (ic) and (id)against serial number 3 in the Table, in notification No. 11/ 2017- State Tax (Rate), dated 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June,2017, as amended. Promotor. Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in ....