THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-l 0-28/2015/CT/V (53). Dated 3rd July 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 following class of goods specified in column (2) of the Schedule below from payment of tax under the said Act to the extent as specified in column (3) and subject to the restrictions and conditions as specified in column (4) of the said Schedule, for the period from 09-01-2015 to 31-01-2015, namely :-

SCHEDULE

S. No.	Class of goods	Extent	Restrictions and conditions
(1)	(2)	(3)	(4)
1	Steel Bars (excluding coil form) as specified in sub-clause (iv) and Steel Structurals specified in sub-clause (v) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).	Partly so as to reduce Tax the rate of tax to 3%.	collected and deposited in excess of rate as prescribed in column (3) shall not be refunded.

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

SANGEETHA P., Joint Secretary.