THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F 10-12/2021/CT/V(79), Dated, 2nd November 2021

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 restrictions and condition specified in column (4) with effect from 1 July, 2017 :-

SCHEDULE

S.No.	Class of goods	Extent of exemption	Restriction and conditions subject to which exemption in granted
(1)	(2)	(3)	(4)
1.	High Speed Diesel, Petrol and Aviation Turbine Fuel as specified in Schedule of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)	Whole of tax u/s. 8	When the goods are sold by any one of the public sector oil companies to another such company and tax shall be payable by the purchaser company on sale of such goods.

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

GAURAV DWIVEDI,

Principal Secretary.