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Taxation Chhattisgarh Ministry of Finance Chhattishgarh Goods and Services Tax Act, 2017

Amendment in Notification No. 11/2017-State Tax (Rate): Input Tax Credit Calculation

30-May-2024 | No. F 10-41/2023/CT/V(49)

Government of Chhattisgarh has issued an amendment in notification No. 11/2017 State Tax (Rate), No. F-10-43/2017/CT/V(79), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017. By virtue of this notification:- 1. In the Table, against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. 2. In the Annexure: Scheme of Classification of Services,- (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall be deemed to have come into force with effect from the 20th day of October

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