THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION F-10-14/2016/CT/V (50) Dated 13th April, 2016

Whereas, the State Government is satisfied that it is necessary to do in public interest:

Now Therefore, 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 in whole from payment of tax the class of dealers specified in column (2) of the Schedule below for the period specified in column (3) and subject to restrictions and conditions specified in column (4) of the said Schedule, namely:-

SCHEDULE

S. NO.	CLASS OF DEALERS	PERIOD	RESTRICTIONS AND CONDITIONS
(1)	(2)	(3)	(4)
1	Dealer establishing a units in the State under the Electronics, IT and ITeS Investment Policy of Chhattisgarh, 2014-19	For a period of 5 years from the date of commencement of commercial production, or up to the date of coming into force of Goods and Service Tax in the State of Chhattisgarh, whichever is earlier	All provisions of the Electronics, IT and ITeS Investment Policy of Chhattisgarh, 2014-19.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary