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

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.... 29^th March 2019 Notification 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 sup....

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....f issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/2017- State Tax (Rate), dated 28^th 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 29^th June, 2017, as amended. Promotor. 2 Cement falling in chapter....

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.... of a project on which tax is payable or paid at the rate prescribed 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, - ....