THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/15/2012/CT/V (20) Dated 31st March, 2012

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 01-04-2012 to 31-03-2016:-

SCHEDULE

S.No.	Class of goods	Extent of Exemption	Restrictions and conditions
(1)	(2)	(3)	(4)
1	Lantern	Whole of tax
2	Deferasirox drug for treatment in thalassemia	Whole of tax
3	Nail-polish upto retail price of Rs. 10 manufactured in Chhattisgarh State.	Whole of tax
4	"Free-days" sanitary napkin	Whole of tax	When sold for distribution by Govt. of India, Health & Family Welfare Ministry for women of rural area.
5	Blocks, hollow-bricks, pavers, paving blocks manufactured from fly-ash	Whole of tax .
6	Battery operated electric motor vehicle	Whole of tax
7	Solar energy equipment and components	Whole of tax
8	Second hand motor vehicle	Whole of tax	When such vehicle has suffered tax under the Chhattisgarh Value Added Tax Act.
9	Plywood, laminates, particle board, hard board, block board, Medium Density Fibre (MDF) board, veneer and insulated board	Partly so as to reduce the rate of tax to @ 5%

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

(Xavier Tigga)

Joint Secretary