Amendment in Notification No. 12/2017-State Tax (Rate), No. F-10-43/2017/CT/V(80), dated the 28th June, 2017

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....ION No. 16/2025-State Tax (Rate) F.N. RULE/541/2025-COMTAX SECTION (68)- 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 r....

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.... the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby c....

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....all include all individuals insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - "(ze)'goods transport agency' means any person who provides ser....

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....holder and the members of the group in accordance with the applicable laws; b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance."; (iii) after clause (zg), the following clause shall be inserted, namely: - "(zga) *health insurance bu....