THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 03/2021 - State Tax, No. F-10-31/2021/CT/V(33), Dated 10th May 2021

In exercise of the powers conferred by sub-section (6D) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the Notification No. 17/2020-State Tax, No. F-10-35/2020/CT/V(41), Chhattisgarh Commercial Tax Department, dated the 31st March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,-

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

2. This notification shall be deemed to have come into force on 23th February 2021.

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

GAURAV DWIVEDI,

Principal Secretary.