THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION F-10-17/2016/CT/V (26) Dated 31st March, 2016

In exercise of the powers conferred by sub-section (1) of Section 15-B of 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 restrictions and conditions specified in column (4), for the period from 1.4.2016 to 30.6.2017, namely:

SCHEDULE

s. NO.	CLASS OF GOODS	EXTENT OF EXEMPTION	RESTRICTIONS AND CONDITIONS
1	2	3	4
1.	Bicycle and bicycle parts	Whole of tax
2.	Omitted w.e.f. 22-08-2016	Partly, so as to reduce the rate of tax to 5%
3.	Broom, pochha (mop), brush and wiper used for cleaning	Whole of tax
4.	Idli and dosa batter	Whole of tax
5.	Iron ore, iron ore pellet	Partly, so as to reduce the rate of tax to 2%
6.	Pig iron and sponge iron, as specified in category (i) 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 2%
7.	Ingot and billet, as specified in category (ii) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 74 of 1956	Partly, so as to reduce the rate of tax to 2%
8.	Ferro-alloys	Partly, so as to reduce the rate of tax to 2%
9.	Ghee, paneer and khoa	Whole of tax	When such goods are manufactured in the State of Chhattisgarh.
10.	Wire nail	Partly, so as to reduce the rate of tax to 5%

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary