THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F -10/52/2006/CT/V ( 45) - Dated 28th April, 2006

In pursuance of the requirement under entry 27 of part II of Schedule-2 of the Chhattisgarh Value Added Tax Act, 2005 (No 2 of 2005),the State Government hereby notifies the goods specified in Schedule below as "Capital Goods" for the purpose of the said entry, namely,-

SCHEDULE

S. No.	Name of Goods
(1)	(2)
1	Plant and Machinery that is to say,-
	(i) Machinery for food and food processing industries including flour mill
	(ii) Machinery for sugar mill
	(iii) Machinery for beverages, tobacco and tobacco product industries
	(iv) Machinery for jute, hemp, mesta textile industries
	(v) Machinery for engineering industries
	(vi) Machinery for paints industries
	(vii) Machinery for furniture and wood product industries
	(viii) Machinery for paper and paper products and printing.
	(ix) Machinery for chemical and chemical products
	(x) Machinery for basic metal and alloys industries
	(xi) Machinery for non metallic mineral product and industries
	(xii) Mining Machinery
	(xiii) Foundry Machinery
	(xiv) Machinery for printing industry
	(xv) Machinery for iron and steel industry
	(xvi) Cooling towers
	(xvii) spare parts and components of the plant and machinery specified in items (i) to (xvi)
2	Boiler and its Components
3	Dust collection system (WHRB)- SID & its component
4	WHR Boiler (ferro), WHR Boiler - SID & its component
5	Submerged Arc Furnaceand its component
6	Induction furnace and its component
7	Laddle Refining Furnace and its component
8	Continuous Casting Machine and its component
9	Laddle charging Bucket and its component
10	Explosive magazine (portable)
11	Blasting tools, that is to say- Exploders, siren, Blasting shelter and its component
12	Crushers and its component
13	Belt conveyor and its component
14	Mechanical screens and its component
15	De dusting plant and its component
16	Ore/Coal benefication equipments and its component
17	Pelletization plant equipment and its component
18	Kiln, DSC, ABC and its component
19	Pollution Control equipment
20	Water treatment plant and components
21	Industrial chain
22	HSS & Mill, Drill
23	All kinds of Refractory, Refractory Bricks, Hysill Blocks
24	Optical, Photographic, measuring, checking, precision instruments, apparatus, and parts thereof used for the manufacture of goods in a industry
25	Machinery, spare parts and components for cement industries and power generating industries
26	Earth moving, road constructions, material handling and mining equipments
27	Machinery and components for fly-ash based industries.
28	Machinery and components for poultry industries.
29	Machinery and components for bee-keeping industries.
30.	Machinery, and their spares parts, for fertilizer manufacturing units.

2. This notification shall be deemed to have come into force with effect from 1 st April, 2006.