Seeks to amend notification No 3/2017- State Tax (Rate) dated 28.6.2017

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....te) Naya Raipur, Atal Nagar, dated : 30.09.2019 No. F-10-39/2019/CT/V(88)-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 makes the following amendments in the notification of the State Government, in the Commercial Tax Department, Notifica....

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....ard supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant....