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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - SCHEDULE
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SCHEDULE II

(See Section 8(1))

PART I

S.No . Desicription Rate of tax u/s 8 (percent)
(1) (2) (3)
1 Articles of gold and silver including coins, bullion and specie 1
2 Gold, silver and platinum ornaments and jewelry of personal wear. 1
3 Precious metals that is to say gold, silver, platinum, osmium, palladium, rhodium, ruthenium and alloy of any of them.

Explanation:- For the purpose of this entry, an alloy of precious metal means a precious metal of fineness of not less than 50 percent .

1
4 Precious stones such as diamonds, emeralds, robberies, pearls and sapphires, whether sold loose or as forming part of any article in which they are set. 1
5. All varieties of cloth (excluding khadi cloth, handloom cloth, hessian cloth and silk cloth) 1
6 Sugar and khandsari (excluding mishri, chironji (elaichi dana) and batasha). 1