In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, and in supersession of notification No. 15/2021 - State Tax (Rate), No. F-10-03/2022/CT/V(10), Chhattisgarh Commercial Tax Department, dated the 19th January, 2022, published in the Gazette (Extraordinary) of Chhattisgarh, No. 64, dated the 11th February, 2022, hereby makes the following amendments in the notification No. 11/2017 - State Tax (Rate), No. F-l0-43/2017/CT/V(79), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:-

In the said notification, in the TABLE, against serial number 3,-

1) in column (3), in the heading "Description of Service", in items (iii),(vi),(ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

3) in column (5), in the heading "Condition", the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted.

2. This notification shall be deemed to have been come into force on the date, notification No. 22/2021-Central Tax (Rate) 31 st December, 2021 has been enforced.

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

GAURAV DWIVEDI, Principal Secretary.