Amendment in Notification No. 11/2017–State Tax (Rate), No. F-10-43/2017/CT/V(79), dated the 29th June, 2017

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.... F 10-41/2023/CT/V(49) .-- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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....

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....aid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' State tax at the rate of 6% (Rs. 48). If 'B' charges 'A' State tax at the rate of 2.5%, he shall be entitled to take input tax credit on ....

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....rges 'B' State tax at the rate of 6% (Rs. 48). If 'B' charges 'A' State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48."; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words "totalisator or a license to" , the words....