THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body Notification No. F-10-19 /2017/CT/V (40). dated 31st 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 from 1.04.2017 to 30.06.2017

SCHEDULE

S. No.

Class of goods

Extent of exemption

Restriction and conditions

(1)

(2)

(3)

(4)

Goods specified in Schedule-II of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), but excluding the following goods (i) Cement

(ii) Iron-steel

(iii) Coal

(iv) Diesel

(v) Petrol

(vi) Lubricant

(vii) Kerosene

(viii)Two wheeler, Four Wheeler and other motor vehicle

(ix) Pan masala

(x) Tobacco & Tobacco products

0.5 percent in rate of tax

(1) When such goods are sold by a registered dealer to a consumer (other than a dealer) and payment of such sale is made through any of the following digital mode:-

(i) UPI (Unified Payment Interface) Apps

(ii) AEPS (aadhar-enabled payment-system)

(iii) USSD Banking (Unstructured Supplementary Service Data)

(iv) Credit/Debit/Prepaid Cards

(v) E-Wallets

(vi) RTGS&NEFT

(2) The selling dealer shall provide the amount of concession in tax to the consumer as discount towards payment made through digital mode and he shall be entitled to adjust such amount against tax payable by him.

By Order and in the Name of the Government of Chhattisgarh

(A. P. Tripathi)

Special Secretary