THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Notification No. F-10/ 88 /2006/CT/V( 79 ), Dated 27th September, 2006

In pursuance of the requirement under entry 111 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 "Tools" for the purpose of the said entry, namely,-

SCHEDULE

S. No.	Name of Goods
(1)	(2)
1.	Power tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blower, routers, winches, grinders, super abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor.
2.	Cuttings tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs & gear shaper cutters.
3.	Measuring tools such as micrometers, vernier calipers, feeler gauges, height gauges, slip gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes.
4.	Hydraulic Tools such as jacks, Pipe-benders, torque wrenches, breakers, cylinders & control valves.
5.	Pneumatic Tools such as impact wrenches, rammers, grinders, drills, torque wrenches, filter, regulators and lubricant applicators.
6.	Hand tools such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits, hack-saws, hack-saws blades and frames, band-saw rolls, dice, die-nuts, tools for carpentry, tools for masons and steel files.

2. This notification shall come into force with effect from 1st October, 2006.