THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-01 /2017/CT/V (11). dated 10th March, 2017

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 of 10 years from 1st April, 2017 or till the date of inclusion under this Act, whichever is earlier .

SCHEDULE

S. No.	Class of Goods	Extent of Exemption	Restriction and conditions
(1)	(2)	(3)	(4)
1	Aviation Turbine Fuel	Partly, so as to reduce the rate of tax to 1 %.	When the goods specified in column (2) are sold to the Airline Companies from the Airports Companies from the Airports covered under Regional Connectivity Scheme of the National Civil Aviation Policy-2016.

By Order and in the Name of the Government of Chhattisgarh

(A. P. Tripathi)

Special Secretary