THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/11/2013/CT/V (17) Dated 28th March, 2013

In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the Slate Government hereby exempts the class of dealers specified in column (2) from the provisions of section 27(2) to the extent specified in column (3) subject to restrictions and conditions specified in column (4) of the Schedule below for the period from 01-04-2013 to 31-03-2014:-

SCHEDULE

S.No.	Class of dealers	Extent of Exemption	Restrictions and conditions
(1)	(2)	(3)	(4)
1	Dealers registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) under taking works contracts involving supply of goods.	The amount to be deducted by the person letting out works contracts towards the tax payable shall be at the rate of composition if it is less than 2 percent.	The dealer referred in column (2) has obtained the permission to make payment in lump sum by way of composition against the payable tax under section 10 of the Act.

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

(D. S. Mishra)

Joint Secretary