THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F 10-88/2020/CT/V (68),dated 30th September, 2021

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 2016-17 up to 31.10.2021 namely

SCHEDULE

S.No.

Rule from which exemption is granted

Restrictions and conditions.

(1)

(2)

(3)

Part-C of Form-18 prescribed under clause (b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006.

When the information of part-C is related with purchase or sale within 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 & 2 of part-Ill of Schedule-II of Act, or

By order and in the name of the

Governor of Chhattisgarh,

(Gaurav Dwivedi)

Principal Secretary