GST exemptions on Services under Chhattishgarh GST-Notification No 12/2017-State Tax (Rate)  [Chhattishgarh]

Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur

Notification No. 12/2017- State Tax (Rate)

Naya Raipur, dated: 28.06.2017

No. F-10-43/2017/CT/V(80)- In exercise of the powers conferred by sub-section (1) of section 11 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, hereby exempts intra-State supply of services of description as specified in column (3) of the Table below from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-

Table

Sr. No. Chapter,
Section,
I-leading,
Croup or
Service Code
ATa riff)
Description of Services Rate
(per cent.)
Condition
(1) (2) (3) (4) (5)
1. Chapter 99

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Nil Nil
2. Chapter 99

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Nil Nil
3. Chapter 99

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the

Nil Nil

other similar services) by any mode of transport, and include my Person engaged in the business of operating tours;

(zzn)”trade union”  has the same meaning as assigned to it in clause (h) of section 2 of the trade unions Act, 1926 (16 of 1926);

(zzo) “vessel” has the same meaning as assigned to it in cause(z) of section 2 of the Major Port Trust Act, 1963 (38 of 1963);

(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972);

(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).

3. Explanation.- For the purposes of this notification,-

(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.

4. This notification shall come into force on the 1st day of July, 2017.

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

(A.P. Tripathi)

Special Secretary

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Tags : goods and services tax (3143) GST (2730) GST Notifications (318) SGST (121)

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