THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/ 23 /2011/CT/V ( 23C ) Dated 31st March 2011

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 under the said Act to the extent specified in column (3) for the period from 01-04-2010 to 31-03-2016:-

SCHEDULE

S. No.	Class of goods	Extent of exemption	Restrictions and conditions
(1)	(2)	(3)	(4)
1	All products of manufactured by cow dung (gobar), goti mutra and panchgavya	Whole of Tax
2	Abstract (oil) of scented medicinal plant	Whole of Tax	When abstracted and sold by farmers within Chattisgarh state from his own grows plant
3	Sabudana, Rajgira, Magaj, Tikhur, Phafar and singhada	Whole of Tax
4	Rail, Dhoop, Mouli, Kamalgatta, Chandan, Janeu, Dashang, Hawan wood, Gugal, Chandan chura, Bhojpatra, Lobhan, Gangajal	Whole of Tax
5	Omitted w.e.f 01-04-2012	Whole of Tax
6	Footwear made of plastic (the maximum retail sale price of whihc does not exceed rupees two hundred fifty.	Whole of Tax
7	Omitted w.e.f 01-04-2012	Partly so as to reduce the rate of tax @1%	When suffered VAT on such car in the State.
8	Steel wire mash	Partly so as to reduce the rate of tax @5%
9	Gas stove (Chullah)	Partly so as to reduce the rate of tax @5%

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

(Ajay Singh)

Principal Secretary