THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/11/2013/CT/V (16) Dated 28th March, 2013

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 01-04-2013 to 31-03-2016:-

SCHEDULE

S.No.	Class of goods	Extent of Exemption
(1)	(2)	(3)
1	Omitted w.e.f. 01-04-2014
2.	Omitted w.e.f. 01-06-2013
3.	Parts & accessories of mobile phone	Partly so as to reduce the rate of tax to 5%
4.	Un-branded toast	Partly so as to reduce the rate of tax to 5%
5.	Flavoured milk, Shrikhand, Paneer and Cream	Partly so as to reduce the rate of tax to 5%
6.	Food colour.	Partly so as to reduce the rate of tax to 5%
7.	Induction cooker	Partly so as to reduce the rate of tax to 5%
8.	L.E.D. bulb and light	Partly so as to reduce the rate of tax to 5%
9.	U.P.S. (Un-interrupted Power System) used in computer	Partly so as to reduce the rate of tax to 5%
10.	Medicinal Oxygen and Nitrous Oxide Gas	Partly so as to reduce the rate of tax to 5%
11.	Pet food	Partly so as to reduce the rate of tax to 5%
12.	Mineral water and sealed container water	Partly so as to reduce the rate of tax to 5%
13.	Marble, Granite, Dhoulpur stone and Kota stone	Partly so as to reduce the rate of tax to 5%
14.	Light Diesel Oil (L.D.O.)	Partly so as to reduce the rate of tax to 5%

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

(D. S. Mishra)

Joint Secretary