THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F 10-50/2021/CT/V (21), Dated 28th March, 2023

In exercise of the powers conferred by sub-Section (1) of Section 15B of 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), for the period from 01.04.2023 to 31.03.2024, namely :-

SCHEDULE

S. No.	Description of Goods	Extent of exemption
(1)	(2)	(3)
1.	High Speed Diesel	Partly, so as to reduce the rate of tax to 23 Percent +1 Rupee Per litre.
2.	Petrol	Partly, so as to reduce the rate of tax to 24 Percent + 2 Rupees Per litre.

2. This notification shall come into force with effect from date of issue.

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

HIM SHIKHAR GUPTA, Special Secretary.