THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body NOTIFICATION F-10-17/2016/CT/V (32) Dated 31st March, 2016

In exercise of the powers conferred by sub-section (1) of Section 15-B of 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 to the extent specified in column (3), subject to the restrictions and conditions specified in column (4), for the period from 1.4.2016 to 30.6.2017, namely:

SCHEDULE

S. No.	Class of goods	Extent of exemption	Restrictions and conditions
1	2	3	4
1.	Minor forest produce	Partly, so as to reduce the rate of tax to 5 percent
2.	Sweets and namkeen	Partly, so as to reduce the rate of tax to 5 percent
3.	Ghee	Partly, so as to reduce the rate of tax to 5 percent
4.	Articles of iron and steel manufactured in the state of Chhattisgarh, as specified in Tariff Item 7308 of the Central Excise Tariff Act, 1985 (No. 5 of 1986	Partly, so as to reduce the rate of tax to 5 percent
5.	Bodies for motor vehicles and trailers manufactured in the state of Chhattisgarh, as specified in Tariff ltems 8704, 8707 or 8716 of the Central Excise Tariff Act, 1985 (No. 5 of 1986)	Partly, so as to reduce the rate of tax to 5 percent
6.	Cooked food	Partly, so as to reduce the rate of tax to 5 percent
7.	Steel wire mesh	Partly, so as to reduce the rate of tax to 5 percent
8.	Gas stove (chulha)	Partly, so as to reduce the rate of tax to 5 percent
9.	Plywood and 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 percent
10.	Parts and accessories of mobile phone	Partly, so as to reduce the rate of tax to 5 percent
11.	Un-branded toast	Partly, so as to reduce the rate of tax to 5 percent
12.	Flavoured milk, Shrikhand, paneer and cream	Partly, so as to reduce the rate of tax to 5 percent
13.	Food colour	Partly, so as to reduce the rate of tax to 5 percent
14.	Induction cooker	Partly, so as to reduce the rate of tax to 5 percent
15.	L.E.D. bulb and light	Partly, so as to reduce the rate of tax to 5 percent
16.	U.P.S (Un-interrupted Power System) used in computer	Partly, so as to reduce the rate of tax to 5 percent
17.	Medicinal oxygen and nitrous oxide gas	Partly, so as to reduce the rate of tax to 5 percent
18.	Pet food	Partly, so as to reduce the rate of tax to 5 percent
19.	Light Diesel Oil (L.D.O.)	Partly, so as to reduce the rate of tax to 5 percent
20.	Doors and windows made of UPVC	Partly, so as to reduce the rate of tax to 5 percent	1. When such goods are manufactured by industrial unit situated in the State of Chhattisgarh; 2. Manufacturer / reseller shall issue a bill / invoice / cash memo stating that "the goods sold are manufactured by industrial unit situated in the State of Chhattisgarh.
21	Plant and machinery	Partly, so as to reduce the rate of tax to 2 percent	(i) When the goods specified in column (2) are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) against a declaration appended below, to the effect that the goods being purchased are for use as capital goods in own captive power plant for generation of energy or power. (ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter. (iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section (4) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005).
22	Industrial lubricant	Partly, so as to reduce the rate of tax to 5 percent	(i) When the goods specified in column (2) are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) to a registered industrial unit situated in the State of Chhattisgarh , against a declaration appended below, to the effect that the goods being purchased are for use as industrial input, in own industrial unit for the manufacturing of goods; (ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter (iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section (4) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 00.2 of2005).
23	Electro-forged gratings	Partly, so as to reduce the rate of tax to 2 percent
24	Electrical panel and its components	Partly, so as to reduce the rate of tax to 5 percent
25	Aviation turbine fuel, other than that specified in clause (ii-d) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).	Partly, so as to reduce the rate of tax to 4 percent

DECLARATION

(Under Commercial Tax Department Notification No.............................dated..........................

1. I.........................................(name of the dealer), ............................................. (address), a dealer holding registration certificate no. (TIN) ............................................ under the Chhattisgarh Value added Tax Act, 2005 (No. 2 of 2005), hereby, declare that I have purchased the goods, particulars of which have been given below, from ............................................. (name and address of the dealer), a dealer holding registration certificate no. (TIN) ......................................... issued under the said Act.

2. I further declare that,-

(i) the plant and machinery being purchased are for use as capital goods in own captive power plant for generation of energy or power.

(ii) the industrial lubricant being purchased is for use as an industrial input, in own industrial unit for manufacturing of goods.

3. The goods being purchased by me, are specified in the registration certificate and the registration certificate was in force on the date of purchase of the said goods.

Particulars of the goods purchased

Particulars of purchase bill/ invoice/cash memo/challan		Description of goods purchased	Quantity	Value (Rupees)
No	Date	Description of goods purchased	Quantity	Value (Rupees)

Total value (in figures) Rupees................................... (in words) Rupees ...........................only.

Place
Date	Signature & seal of the dealer

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary