THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-15/ 2015/ CT/ V (27) Dated 31st March, 2015

In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below, from payment of tax to the extent specified in column (3), subject to the restriction and conditions specified in column (4), for the period 1-4-2015 to 31-3-2016 :

SCHEDULE

S. No.	Class of goods	Extent of exemption	Restriction and conditions
(1)	(2)	(3)	(4)
1	Plant and machinery	Partly, so as to reduce the rate of tax to 2%	(i) When the goods specified in column (2) are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 against a declaration in the form hereinbelow, to the effect that the goods being purchased are for use as capital goods in own captive power plant for generation of energy or power. (ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter. (iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section (4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.
2	Industrial lubricant	Partly so as to reduce the rate of tax to 5%	(i) When the goods specified in column (2) are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 to a registered industrial unit situated in Chhattisgarh State, against a declaration in the form hereinbelow, to the effect that the goods being purchased are for use as industrial input, in own industrial unit for the manufacturing of goods. (ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter. (iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section (4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.
3	Precast, pre-fabricated and monolithic concrete products	Whole of tax	(i) When the goods specified in column (2) are sold by dealer registered under Chhattisgarh Value Added Tax Act, 2005, against a declaration in the form hereinbelow, to the effect that the goods being purchased are for use in construction of residential housing under the "Scheme of Affordable Housing in Partnership Guidelines" (December, 2013), framed by the Ministry of Housing and Urban Poverty Alleviation of the Government of India. (ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter. (iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section (4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.
4	Bio-toilets with superstructure, and its components	Whole of tax	(i) When the goods are manufactured by an industrial unit registered under the Chhattisgarh Value Added Tax Act, 2005. (ii) Manufacture or reseller shall issue a bill or invoice or cash memo containing the statement that "The goods sold are manufactured by an industrial unit situated in Chhattisgarh State."
5	Steel bars as specified in category (iv) and steel structural as specified in category (v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)	Partly, so as to reduce the rate of tax to 4%
6	Electro-forged gratings	Partly, so as to reduce the rate of tax to 2%
7	Electrical panel and its components	Partly, so as to reduce the rate of tax to 5%
8	Glass, glass-sheet and toughened glass	Partly, so as to reduce the rate of tax to 5%
9	Tiles and pavers manufactured from fly-ash	Whole of tax
10	Aviation turbine fuel other than that specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No. 1 74 of 1956).	Partly, so as to reduce the rate of tax to 4%

DECLARATION

(Under Commercial Tax Department Notification No...........dated..............)

1. I, .............................(name of the dealer),.............................. (address), a dealer holding registration certificate no. (TIN) ..........................under the Chhattisgarh Value added Tax Act, 2005, hereby declare that I have purchased the goods, particulars of which have been given below, from .........................(name and address of the dealer), a dealer holding registration certificate no. (TIN) ..................issued under the said Act.

2. I further declare that:

* (i) the plant and machinery being purchased are for use as capital goods in own captive power plant for generation of energy or power.

* (ii) the industrial lubricant being purchased is for use as an industrial input, in own industrial unit for manufacturing of goods.

* (iii) the precast, pre-fabricated or/and monolithic concrete products being purchased for use in construction of residential housing under the "Scheme of Affordable Housing in partnership Guidelines" (December, 2013), framed by the Ministry of Housing and Urban Poverty Alleviation of the Government of India.

3. The goods being purchased are specified in the registration certificate and the registration certificate was in force on the date of purchase of the said goods.

Particulars of the goods purchased

Particulars of purchase bill/ invoice/cash memo/challan*		Description of goods purchased	Quantity	Value (Rs )
No.	Date	Description of goods purchased	Quantity	Value (Rs )
(1)	(2)	(3)	(4)	(5)

			Total-

Total value (in figures) Rs..............(in words) Rs..................................only.

Place.......................	........................
Date........................	Signature & seal of the dealer

* Strike out whichever is not applicable.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary