THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION F-10-17/2016/CT/V (31) Dated 31st March, 2016

In exercise of the powers conferred by sub-section (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 goods specified in column (2) of the Schedule below from payment of tax in whole, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the period from 1.4.2016 to 30.6.2017, namely-

SCHEDULE

S. NO.	CLASS OF GOODS	RESTRICTIONS AND CONDITIONS
1	2	3
1.	Coconut
2.	Atta, maida, semolina (sooji), besan, chuni, choker and porridge
3.	Shellac, lacquer and kitti
4.	Kosa yarn and all kinds of cocoons
5.	Fly-ash bricks
6.	Vermicelli (sewai)
7.	Bio-fuels
8.	Kerosene wig (batti) and kerosene stove
9.	Parched grams
10.	Camphor
11.	All products manufactured from cow dung (gobar), cow's urine (gomutra) and panchgavya
12.	Extract (oil) of scented and medicinal plants	When abstracted and sold by farmers within State of Chhattisgarh from his own plants
13.	Sago (sabudana), amaranth (rajgira), magaj , Indian arrowroot (tikhur), phaphar and trapa (singhada)

14.	Rall, mouli, kamalgatta, chandan, janeu, dashang, hawan wood, guggul, chandan choora, bhojpatra, lobhan, gangajal
15.	Footwear made of plastic, the maximum retail sale price of which does not exceed Rupees 250
16.	Lantern and spare parts of lantern
17.	Deferasirox drug for treatment in thalassemia
18.	Nail polish upto retail price of Rupees 10 manufactured in the State of Chhattisgarh
19.	"Free-days" sanitary napkin	When sold for distribution by Government of India, Health and Family Welfare Ministry for women of rural area
20.	Blocks, hollow bricks, pavers and paving bloks manufactured from fly-ash
21.	Battery-operated electric vehicle motor
22.	Solar power equipment and components
23.	Second-hand motor vehicle	When such vehicle has suffered tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)
24.	Soyabean	When sold to a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)
25.	Trolley of tractor
26.	Agarbatti and dhoop	1. When such goods are manufactured by an industrial unit situated in the State of Chhattisgarh; 2. Manufacturer or reseller shall issue a bill or invoice or cash memo stating that "The goods sold are manufactured by industrial unit situated in the State of Chhattisgarh."
27.	Precast, pre-fabricated and monolithic concrete products	(i) When the goods specified in column (2) are sold by a dealer registered under Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), against a declaration in this form given below, 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 of 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 (No. 2 of 2005).
28	Bio-toilet with superstructure, and its components	(i) When the goods are manufactured by an industrial unit registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) (ii) Manufacture or reseller shall issue a bill or invoice or cash memo stating that "The goods sold are manufactured by an industrial unit situated in the State of Chhattisgarh."
28	Tiles and pavers manufactured from fly-ash
30	All varieties of cloth (excludin hessian cloth)
31	Sugar and khandsari (excluding mishri, chironj, elaichi dana and batasha)

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 (No. 2 of 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 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 (Rupees)
No	Date	Description of goods purchased	Quantity	Value (Rupees)

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

Place
Date	Signature & seal of the dealer

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary