THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-40/ 2014/ CT/ V ( 32 ) Dated 4th March, 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 goods as specified in column (2) of the Schedule below from payment of tax under section 8, to the extent specified in column (3), subject to the restrictions and conditions specified in column (4), from 01-04-2014 to 31-03-2016:-

SCHEDULE

S.No.	Class of goods	Extent of exemption	Restrictions and conditions subject to which exemption is granted
(1)	(2)	(3)	(4)
1	Soyabean	Whole of Tax	When sold to a registered dealer under the Chhattisgarh Value Added Tax Act, 2005
2	Trolley of Tractor	Whole of Tax
3	Welding machinery and equipment thereof including welding machinery and equipments used in construction of railway track.	Partly so as to reduce the rate of tax to 5%
4	Weighing equipment	Partly so as to reduce the rate of tax to 5%
5	Agarbatti and Dhoop	Whole of Tax	1. When such goods are manufactured by industrial unit situated in Chhattisgarh State. 2. Manufacturer/reseller shall issue a bill/invoice/cash memo containing the statement that "the goods sold are manufactured by industrial unit situated in Chhattisgarh State.
6	Cycle and cycle parts	Partly so as to reduce the rate of tax to 2%
7	Mineral water sold in pouch and twenty litre jerricane	Partly so as to reduce the rate of tax to 5%
8	Doors and Windows made of UPVC	Partly so as to reduce the rate of tax to 5%

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary