Amendment in Notification No. 12/2017–State Tax (Rate) dated 28th June, 2017

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.... No. F 10-03/2022/CT/V(11) .- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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 th....

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....d, namely, - "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017)."; (iv) against serial number 17, in column (3), in the heading " Description of Services ", after item (e), the following shall....