THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-15/ 2014/ CT/ V ( 06 ) Dated 30th January, 2014

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 dealer as specified in column (2) of the Schedule below from payment of tax under the said Act to the extent specified in column (3), subject to the restrictions and conditions specified in column (4) with effect from the date of publication in official gazette:-

SCHEDULE

S. No.	Class of Dealers	Extent of exemption	Restrictions and conditions subject to which exemption is granted
1	2	3	4
1	Dealer registered under Chhattisgarh Value Added Tax Act 2005, who carries on the business of supplying goods in execution of works contracts, under a sub contract awarded to him by principal (main) contractor	whole of tax	when the principal contractor has obtained permission in form 5-A to make lump sum payment in lieu of tax by way of composition in respect of the main contract out of which sub contract is awarded to the dealer specified in column (2) and has paid/shall pay the lump sum in lieu of tax and gives a declaration in form given below

Declaration

I ...................a dealer holding registration certificate No ................under the Chhattisgarh Value Added Tax Act, 2005 hereby declare that I have obtained permission (form 5-A enclosed) to make lump sum payment, in lieu of tax payable, for supply of goods in execution of works contract for ..................... (herein give particulars of the contract) out of which I have awarded a sub contract to shri ................... R.C. No............... for Rs................

I further declare that I have paid/will pay the lump sum, in lieu of tax payable, on the full value of contract.

Enc:- ..... .......................................

Signature

Name of the Principal contractor

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary