In exercise of the powers conferred by sub-section (2) of section 23 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 amendments in the notification of the of the State Government, in the Commercial Tax Department, No. 65/2017-State Tax notification No. F-10-93/2017/CT/V(171), dated the 15th November, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the 15th November, 2017, namely: -

In the said notification, in the proviso, for the words, brackets, letters and figures "sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir", words, brackets and figures "the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section" shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

By order and in the name of the

Governor of Chhattisgarh,

(Reena Babasaheb Kangale)

Secretary