Amendment in Notification No. 49/2023–State Tax No. F 10-40/2023/CT/V(55) dated the 30th May, 2024

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.... F.N. RULE/114/2026-COMTAX SECTION (05).- In exercise of the powers conferred by subsection (5) of section 15 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 amendment in the notification No. 49/2023-State Tax No. F 10-40/2023/CT/V(55) Chhattisgarh Commercial Tax Department, dated the 30th ....

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....bacco substitutes 4. 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitu....

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....(d).  where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e).  "tariff item", "heading", "sub-headi....