In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Chhattisgarh Government in the Commercial Tax Department Notification No. No. 76/2020-State Tax, No. F 10-81/2020/CT/V(113) dated 28-10-2020, except as respects things done or omitted to be done before such rescission.

2. This notification shall be deemed to have come in to force on 10th November 2020.

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

GAURAV DWIVEDI,

Principal Secretary.