TMI BlogSeeks to amend Notification No. 11/2017-State Tax (Rate), No. F-10-43/2017/CT/V(79), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 16 and section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 11/2017-State Tax (Rate), No. F-10-43/2017/CT/V(79), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - ; (b) against serial number 10, in column (2), after the word vehicles , the words with operators shall be inserted; (c) against serial number 10, in column (3), in item (iii), the words or without shall be omitted; (d) against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted; (e) against serial number 17, in column (2), the figures and words , with or shall be omitted; (f) against serial number 17, item (v) and (vii) in column (3) and the entries relating thereto in column (4) and (5) shall be omitted; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are event based and occasional in nature. (xxxiv) `Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) `Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. . (xxxvi) `Specified premises' means premises providing `hotel accommodation' services having declared tariff of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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