In exercise of the powers conferred by sub-rule (4) of rule 48 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification No. 13/2020-State Tax, F-10-35/2020/CT/V(37) dated 31st March, 2020 of Commercial Tax Department, Government of Chhattisgarh, published in the Gazette of Chhattisgarh (Extraordinary), vide number 178, dated 31 st March, 2020 namely:-

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

2. This notification shall be deemed to have come into force on the 30th day of July 2020.

By order and in the name of the Governor of Chhattisgarh,

MANINDER KAUR DWIVEDI,

Principal Secretary.