Notification No. 23/2019 - State Tax (Rate), No. F-10-39/2019/CT/V(94) , dated : 30th September, 2019

In exercise of the powers conferred by section 148 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 State Government, in the Commercial Tax Department, Notification No. 04/2018-State Tax (Rate), No. F-10-3/2018/CT/V(11), dated the 25th January, 2018 published in the Gazette (Extraordinary) of Chhattisgarh, No. 31-B, dated the 25th January, 2018 , namely:-

After paragraph 1, the following explanation shall be inserted, namely: -

"Explanation-

Nothing contained in this notification shall apply where development rights are supplied on or after 01.04.2019".

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

By order and in the name of the

Governor of Chhattisgarh,

(Reena Babasaheb Kangale)

Secretary