THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body NOTIFICATION No. F-10/09/2013/CT/V (15) Dated 28th March, 2013

In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act. 2005 (No. 2 of 2005), the State Government hereby makes the following amendment, with effect from the date of publication in the official gazette, in the Chhattisgarh Value Added Tax Rules, 2006. namely,-

AMENDMENT

In sub-rule (3) of rule 8, for entry relating to S.No. 1 of the table, the following entry shall be substituted:-

1	Civil construction works, excluding following:- (a) supply and installation of air-coolers or air-conditioners, air conditioning equipment: (b) supply and fitting of electrical goods and equipments: (c) fabrication and installation of elevators (lifts) and escalators:
	(i) Roads:-
	(1) When the goods for use by him are purchased within the State of Chhattisgarh.	0 6 Percent
	(2) When the goods for use by him are received/purchased from outside the state of the Chhattisgarh.	1 Percent
	(ii) Buildings, dams, barrages, canals, diversions:-
	(1) When the goods for use by him are purchased within the State of Chhattisgarh.	1 percent
	(2) When the goods for use by him are received/purchased from outside the state of the Chhattisgarh.	2 Percent

2. This Amendment shall come into effect from 01-04-2013.

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

(D. S. Mishra)

Joint Secretary