Seeks to amend Notification No. 11/2017-State Tax (Rate), No. F-10-43/2017/CT/V(79), dated the 28th June, 2017

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....Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 11/2017-State Tax (Rate), No. F-10-43/2017/CT/V(79), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) "(i) Supply of 'hotel accommodation' having value of supply of a unit of ac....

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....es', or (b) suppliers located in 'specified premises'. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation ....

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....5) "(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 -"; (i) against serial number 21, in column (3) in item (ii),for the words and brackets "(i) above" the words and brackets "(i) and (ia) above" shall be substituted; (j) against serial number 24, in column (3), in item (ii), for the words "Service of", the words "Support services to" shall be substituted; (k) against serial number 24, in column (2), after the numbers "9986", the words and figures "(Support services to agriculture, hunting, forestry, fishing, mining and utilities)" shall be inserted; (l) against serial num....

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....urant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxxiii) `Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) `Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest ho....