In exercise of the powers conferred by sub-section (3) of section 9 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 further amendments in the notification No. 4/2017-State Tax (Rate), No. F-10-43/2017/CT/V(72), 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 S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: -

"Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority."

2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023.

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

HIM SHIKHAR GUPTA, Secretary.