THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-75/ 2014/ CT/ V ( 81 ) Dated 10th November, 2014

In exercise of the powers conferred by clause (ii) of subsection (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts, the class of dealer specified in column (2) of the Schedule below, for the year specified in column (3), from provisions of the Act and Rules as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely:-

SCHEDULE

Sr. No.	Class of dealers	Year	Section/Rule from which exemption granted	Restrictions and conditions
(1)	(2)	(3)	(4)	(5)

1	Registered dealer of the Chhattisgarh Value Added Tax Act, 2005, who did not get permission under Rule 8 of The Value Added Tax Rule, 2006, to make lump-sum payment by way of composition in respect of the tax payable by him in, relation to goods to be supplied in the execution of civil works contract or contracts.	Financial year 2009-10 2010-11, 2011-12, 2012-13 and 2013-14	Section 21, Rule 8 and Rule 20.	(1) When the dealer specified in column (2), file a yearly statement online in form-6 upto 31-01-2015 to the appropriate authority along with the certificate issued under sub-section (3) of Section 27. (2) When, tax has been deducted at source, at the rate of 2 percent under Section 27(2) of the Act. (3) The contractor specified in serial (1) above, neither shall claimed any refund by him nor shall made the payment of refund to him.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary