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 kirana goods specified in the Schedule below from payment of tax partly so as to reduce the rate of tax to 5 percent under the said Act for. the period from 01.04.2006 to 31.03.2011:-
SCHEDULE