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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-63 /2018/CT/V (104) Dated 10th December, 2018

In exercise of the powers conferred by-clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act. 2005 (No. 2 of 2005), the State Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the financial year 2015-16 up to 31.12.2019 & financial year 2016-17 up to 30-11-2020 namely :-

SCHEDULE

S. No. Rule from which exemption is granted Restrictions and conditions
(1) (2) (3)
1 Part-C of Form- 18 as Prescribed under caluse (b) of sub rule (2) of rule rule 20 of the Chhattisgarh Value Added tax Rules, 2006 When the information of Part-C is related with purchase or sale within the Chhattisgarh state, of: -

(a) Goods specified in Schedule I of the act or goods exempted by notification, or

(b) Goods specified in S.No. 1 and 2 of Part III of Schedule II of Act, or

(c) Medicine at maximum retail price.

By order and in the name of the Governor of Chhattisgarh,

(Sangetetha P.)

Special Secretary