~-~ ~1rn;:r fcmt crm ~wr-=rr fcl·~ (crrfu1 N.a q5 cvx fcl+Tflf) •-F;{ 1~1-a ~ cf5 ~ rar ft:IB- '•{cFf, ~ 3f~'fi.'q.-J I ~~. R---1icb 02/04/2001 :w,1i~ ~1:o 10-2s/2001 /cffc5/1Tfil ( 1a ) - u"ffi1~ ~.fr:r ITT i:r -.:rTB cf> ~ ~ "QR 31~ff<P1. 1976 (~~ 52 ~ 1976) ~ 'cfRT 20 &ffi ~ ~ <n1 ~ # "f!Tff 1j~ x7\R( \T{t1ITT -c.rcr't &RT u~ ~..fn:T ~ it -.,rc;r cf> ~1Sf 'Clx cnx f.:TTr+l. 1915 ii 1 0!'\:r(•f. 2001 °q)I w.-rfcl~ ~ ~~~ Rsla ffl'cR cITTm t <1m.- ffi.:f 8 ciJ ~~ (1) cfi 3Tc1 Tl qTqIT " cbl.Qr{h,! ~. 1956 cf> 3rclA' 1'ffiTTl" ~ti li\)1flfct (J-~q-.{r ~ fq-cROTT ~Ji,i-~1Prc:n tr~ ~ ~: ~ ~ vITT171" vil~ r \Jn~ 1 'iJroltl~ c:i> ·x1\J\Q4Jc1 ci> ~SI ~ am 311<~11:1,,91-<, ~~ -~l - (ci>.31R. Fi~Q fi 9,cffi "fffucf xflf~. R---1 i cb 02 / 04 I 2001 ~]5•Lqi '\;lfj 10-28/2007 /cffcf)/lffil -1=rRc'f "Q5 7Hfut.TR c:5 31:!,~ 348 cf>~~ (3) <5 0r-1,1'(v f -;;, ~f1 fq1,11T q~ 3rR:l-fLil-il Th7Tfq; 'C,f'Q) 10- 28/2007 /c.lTcn/l1Ttf ( 18 ). R-1icb O2/04 /LOOl qif 3IT!vlr 31:f~ ~~ <5 mfc1cn7x ~ -~ &@ ~fmf fcpm v1TITT t~ I u c'cfrx~rr~ cfi ~@ q'j 4Fl ~) cfQ.11 3-Tr~ 11 jtl l-<, ~L ~.wx. fri-m) '{i~i:fd ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 28 /2007/CT/V ( 18 ) - In exercise of the powers conferred by section 20 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) the State Government hereby makes the following amendment in the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976 with effect from 1 st April, 2007, namely,- AMENDMENT At the end of sub-rule (1) of rule 8, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically” shall be added. By order and in the name of the Governor of Chhattisgarh, � (K.R. Misra) Joint Secretary � ~llffA ~ o'-IT lJl '11.-f I ~ {41fi'l~c6 <fR ~) +f,m.=.t;q GIB> c6&-ltl0 1 ~ ~. ~~ ~ ·{l!:f'11 ~-~ 02/04/2007 ~ . , ~ ~ 10- 33/2007 /cffc6/-qfq (24) - 9ri11~ill4 ~ el?f ~ -i,rc;f ~ ffl "CR rITT oi~Pl~'l. 1976 (~l-ftrt, 5~ ~ 1916) <f>'t ~ 10 irR1 ~ it1f<tttm tfil "Q<WI ~ ~ ~~ m-<fITT' ~ awr ~ 31:!~ rA rfmifff (2) ~ Gwft ~ rffil® 7fft ~ tf5) ~ (3) ~ ~~ ~ m act> q>JWl (4) -q ~ ~ mn ~ ~-.-tR) ~ 3icflIB ~ 01.04.2007 ~ 31.03.2008 act> ~ ~ qR ~ ~ ~ ~ "!RR ~ t :- ,
8.
9 . ~ wl -~ qR • ,2005 ~ q\1ftlH'J Qlqtlf~ ~ '3cm o!~Pl4ft ~ ~ ~ ~ 3Rl c,Qq'tlf' ~ ~ ~~ q \3lf1.T)lf m'31fJWr~ ~ ~ ~ rrm tit1 r--- -t--.....---- - ---- 13
15.
16. cf>'i;ql~
17. ~ c:mr-=f ,
18. t-~~~~ct> ~ ~ ~ ~ \1JFl q@ qJlR) ~ c'RR', ~ ~ ~
19. lfqq,T, ~ . , ~ ~ cf>ral, m 4ft5. ctts ~ (GcJ$T) ~~
20. -2- ulff~ 31fl!PJ;q'f, 2005 ~ 3ffi1fu q\,fl,Qa &J cNtrt IDxT 8rn"f,fPI~ ~ ~ ~ ~ ~ aBJ ~ ffl ~Tn:IT'ITTI ulff 8ro')'(-f'l4 ~ ~a½~ ~~'lm'ITTI ulff . 8ffi'l'(-f11~ ~ _............,_ i'fR 31~~,Q'f, 2005 ~ 3Rf1ffi ~ cWNil~ IDxf ecu"itPI~ ~ .), m 3taxfwf14 cmtITT m ~ ~ ~ l¥ m 1ffio ~ ~ af:f ~ ~ Pima cti ~ ll ~ ~ ~ 1=f@" ~ Pc!Pl1-1fo1 q ~ m~~~ffl~Tn:rTiTII
21. ~ ~ ea · ~ ~ ~ ~
22. 23 q-1t<1Rt ''fffil' ~ ~ '1 'ITT
24. ~ ~ qR 31fe)PJ;q'f_ 1956 (~ 74 W{ 1956) ~ qm 14 ~ ~ v*~t
25.
26. 27
28. ~ - I Elci'fR 0.5% murm 'tll4"1Plct> ~ vurrc;fi cti 3ffi1fu ~ ~ ~ m ~ TnTT ITT I 'Gfif ~ lfRif ~tl~m~~~~~ lfm ITT I ~ -............... ~ ~ . cf>'i;qT Tffi'1 ~tl~m~~~~cfRml lfm m, "1'if ~ ~ ~ 4' qff;qf lfIB ~tl~m~~~wr~Tn:rT ITT I wlffi:-3 L: .,, 30
31.
32.
34.
35.
36. 37 39 qR -3- ~ (2) . \:J('q l~cl m1 . ~ . ~ , 2005~ ~ -~ttt,...,.~~~+,,ctt=-=a ~ affi ~ ~~Jlfo1 ~ ~ ~ ll ~ TflfT ITT~ ft('q~tjf~ gtJ'tqj"(OI ~~ ~3RI ~ e)?f 11 ~ ~ ~vfcre ~ TflfT in ~ ~ Ytifctid ~ VfC{f ~ '1'fTll 1 '1fif ~ ~ 1' Om"itfJld ~ ~ ~ 31~~'-l•I, 2005 c$ 3@Tfo q·\1\'l~a ~ r~qtJI~ gHT lf<TTT ~ Tf<l1 m. ~ wffl ~~~ ~ m~r 10 <tft '34\:11'<1 (2) ~ 3@"1@ ~ ~ ~ <tft ~ ~ ~ml - '----- --- --- ------' Offilfl11G <$ ~l~QIC'I c6 "lJll' ~ ~ 311~~11:!'tfl'<, ~ ) (<6.am. ~m) ti'j,efi'f~ ~-~ 02/04/2007 ~ ~ 10-33/2001 /qJcp/ll'fq- mm~ '8~£1H e6 ~ 348 ~ ~ (3) ~ ~ -4. ~ FcMr:r ~ 3l~~iiHI mTfTQ) f!Q> 10-33/2007 /qfcp/lfftl (24), ~ 02/04/2007 q;r ~ ~ ~@" ~ ~'< ~. ~ eRl IFf>lfl@ fcpm Wal t I Om"Jfl•I~ ~ ~l~Qlc-1 c(; "lJlT ~ ~ 3ll~~ll'Jtll'( ~ (<5.aJR. ~ m) ~~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 33 / 2007/CT/V ( 24 ) - In exercise of the powers conferred by Section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby exempt the class of goods specified in column (2) of the schedule below from payment of tax to the extent specified in column (3) from 01.04.2007 to 31.03.2008, subject to the restrictions and conditions specified in column (4) of the schedule:-
SCHEDULE S. No. Class of goods Extent of exemption Restrictions and conditions
(1) (2) (3) (4)
1. Coconut Whole of tax
2. Sewing machine Whole of tax
3. Atta, maida, suji and wheat bran Whole of tax
4. Goods manufactured by any industries situated in Chhattisgarh State, except coal and iron ore Whole of tax When entered into a local area by a small enterprise, where the investment in plant and machinery does not exceed one crore rupees, for consumption or use as raw material in the process of manufacture.
5. Goods specified in Schedule-II and III. Whole of tax When entered into a local area for use or consumption as raw material in the manufacture of agarbatti.
6. Petrol, diesel oil, aviation spirit and aviation turbine fuel. Whole of tax When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 for sale.
7. Petrol, diesel oil, furnace oil, aviation spirit, aviation turbine fuel and fire bricks. Whole of tax When purchased by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 from another registered dealer under the said Act for consumption or use in a local area.
8. Computer, computer parts and accessories. Whole of tax
9. Readymade garments, readymade cotton hosiery, cotton knitted garments and readymade nylon hosiery. Whole of tax
10. All kinds of motor vehicles Whole of tax When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 for sale.
11. All varieties of cloth as specified in entry 8 of Schedule-II Partly so as to reduce the rate of tax to 1%
12. Cane basket, drill rod and PVC casing pipe Partly so as to reduce the rate of tax to 1% When purchased by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 from another registered dealer under the said Act for consumption or use in a local area.
13. Fly-ash Whole of tax When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 from any local area within Chhattisgarh State.
14. Paddy and rice Whole of tax When entered into a local area from any local area within Chhattisgarh State.
15. Hessian cloth Whole of tax
16. Raw wool Whole of tax When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 for use or consumption in the manufacture of goods for sale in the State of Chhattisgarh or in the course of inter-state trade or commerce or in the course of export out of the territory of India.
17. Tyres, tubes and flaps of motor vehicles of all kinds, of tractor and trailers and of animal drawn vehicles. Whole of tax
18. Spare parts of all kinds of motor vehicle including tractor. Whole of tax
19. Maize, broken rice, fish, de-oiled rice bran, shell grid, feed supplements (medicines) and de-oiled cake. Whole of tax When entered into a local area by poultry farmers for use as raw material in the manufacture of poultry feed for consumption in their poultry farm.
20. Lubricants Whole of tax
21. Rice Whole of tax When entered into a local area by Food Corporation of India for sale under public distribution system.
22. Loose tea Whole of tax
23. Hydrogenated vegetable oil not manufactured in India Partly so as to reduce the rate of tax to 0.5%
24. Jute as specified in clause
(v) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) Whole of tax When entered into a local area for consumption or use as raw material in the process of manufacture.
25. Vegetable and edible oil Whole of tax
26. Kirana goods Whole of tax
27. Babool seed Whole of tax When entered into a local area for consumption or use as raw material in the process of manufacture.
28. Lakh Whole of tax When entered into a local area for consumption or use as raw material in the process of manufacture.
29. Hydrogenated vegetable oil and Ghee Whole of tax
30. Jaggery Whole of tax
31. Rice bran Whole of tax When the goods specified in column (2) is produced in Chhattisgarh State.
32. Goods specified in Schedule-II and III Whole of tax When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005, for use in the manufacture of Ferro Alloys.
33. Un-processed cloth manufactured in powerloom Whole of tax When manufactured by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 in a local area and subsequently entered into another local area for processing so as to obtain processed cloth.
34. Silk yarn upto 22.00 deniers Whole of tax
35. Cotton and woolen khadi cloth Whole of tax
36. News print Whole of tax
37. Raw material used in the manufacture of cookedfood Whole of tax When entered into a local area by a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 who has been granted permission for composition of tax under sub-section (2) of section 10 of the said Act.
38. Articles of gold and silver including coins, bullion and specie Whole of tax When entered into a local area by a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 for conversion into articles of gold and silver including coins, bullion and specie.
39. Television Whole of tax By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary Ehi:f'H-1,q ~ TINR ~ ~TT <ITGI11 WTflT (~,1, "ifR ftrJ..wr) 11· ?i! (>1 -ll Gl\h <t> ~ I Of fu-g i.TcA" '< 1-Q 9,-< 31~"ifrr ~!lllj,x, ~;:i jq5 18 / 04/2007 mf.l!$ t:Q'>-10/37 /2007 / cffcn /\:1TiT ( 26 ) - t6~fPI~ ~.t'Zl ITT it +TI<7f ~ i;:~1-~: ~F! \.(j'( Gr~+f. 1976 (~-r:i+rfcn s2 x-,1 1976) ctT ~rm 10 m'TT i;Rro ~1fcm.Q1· cITT i;r<TITr 4 "RIB ~. ~ {Ncf>I'-! ~ &RT, Plt-.iR-lRsla -.!-i'~ i)cr;:, cITT'ffi t :- ti :u) "t.1-;:r ~ <ft TITJ 3r~fi-cp·11w ir cbl<"ilqPcJ ~~~cf) ;,2oor' m ~'CR~ ''2008'' ~rfferc, ~ 'Gfm :- ~ -q,, i&1xt-cH1 i:bJ.iicf> R.:iicb , l (1) __ ·+---- __ (2) ------- --- l...~-- ____ , __ (3)_ -·--- --~ ______ 1. _ f ~~~/2~_l ?°-?_D._!'?TTco /~ ( 33 ) _ __ ---l 3~.04.2000 I · --- !---+ ~=:~);~)~~~!)::): i ~: i ---+--6~~:~~~!--~ I 4. l ~ - 10 / 47 / 2003 /cf'fq, /~ ( 58 ) I 17.06.2003 ;. 1 ·-s:--· : ~-1 o I 10 I 2003 I cfTcf) /-q-f'q ( 93 ) ____ ---·+----Y.?~.:2~g~ -.. - -~ !-----6. I ~ - 10/29/2006/cf'fq,/~ ( 17) I 30.03.2006
1. i ~-10/ss/2ooe/cfrq5"/~ C so) I 2s.04.2ooe " ~ ........---.,-rn--T ' --,4 tkdl'<ill<'?, cp '-! 16'44lc'1 en .::rr=r ~ m,n ~ 1;;2.~il~J (~.3TR. ~m) ff~ '1ff •Hf~ct xlll'j,x. Ri 'l !cfi rn /04 /200? m'iicb ~-rn/3712001 /'ql"cp/-qfq- 'l-1'Rcf \f; ~w:r cf, Glj,z;S~ 348 ~ ~
(3) * ~j~xU! B, ~~WT~~~~ :;f>+-li<h ~ -10/37 /2007 / cflcn/qrr.J ( 26 ), Fe-,icB 18 / 04/2007 cf5T 3,~ ~ '116'Qq 1c1 cf;~~,~ 8X1 0¢il~!cl f$m vITT1T ~ I t6 @'1.-P I ~ cf> x I v--.!.l l! ic1 cf> ~ 'ft ' ~TT~~~{ ~ ) (~. 3TR. f4m) ~~(fff fif>-lq Scanned by CamScanner ! I I i GonTnment or Chhattisgarh Finance anti Planning Department (Comn1crcial Tax Dcpartn1cnt) Mantralaya Dau Kal)·an Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 18,04 2007 No. F-10/37/2007/CTN( 26 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Sthaniya Kshetra Me Mal Ke PraYesh Par Kar Adhiniyam, 1976 (No. 52 of 1976 ). the State Government hereby makes the following. amendments:- A~-IE~D~IENT In the following notifications given below for the figure related to period "2007'\ the figure ·'2008" shall be substituted:- S. No. I Notification No. Date I
(1) (2) I
(3) ! I
1. F-10/28/2000/ST-V ( 33) 13-04-2000 I I
2. F-10/41/2002/CT/V ( 36) 25-04-2003 I
3. F-10120/2003/CT/V ( 39) _ 01-05-2003 I --i.------ -----
4. F-10/47/2003/CT.N ( 58) l 7-06-2003 - , I - r I L-- - ). I 6. I I - I F I 0, 70. 2003/C f /V ( 93 ) F-1012912006/CT/V ( 1 7 ) . ,--J--1{) 5f~()(J(, c_:·(\:' i .'.'l ) .) I -') I -06 10 ..:.003 - ~ 30-03-2006 7 By order a.ml in the name of the Govenr::::rh (K.R. ~'lisra) Joint secretai1· Scanned by CamScanner - -- .:, .:, -~ ~ J ~ ~ ·-' ·-' ·" -~ -~ -~ ~ ~ .c:, th-d\~pr~ ~ R ~ ~ TT l1).Gt1T ~WT (~ell ~ ~1rrr) 1-i ?i lc·Pl ~~ ~ fu-6 ~ -<Ill 9,~ ~- R.-iicb 1a / 04 / 2001 0~ 1c.t-, ~ - 10 / 37 / 2001 / cITcn / ~ ( 26 ) - t:Prn'l fllld ~-rr-=f~ ITT # 1-fl<:1 cf> ~2~1 ~ '"1:·-..! ::n~. 1976 (~~ icb 52 ~ 1976) cni cITT1 10 ERi t;Rro ~lf?Fall ; cf;l' ~ B ~ ~-~ tixcblx ~ ~ , Pl~~ ~a mm-R cRm tmfl\:.H ~ <fr Tft ~~ if cf>l<>ilq~ ~ fl·i.im ~ ~'2007" cl>~~~ "2008" ~rm«, ~ 'Gfm :- I (1) (2) (3)_ ___ _ l 1. - -:l:-~--·-3- /_2_a_;_2_o_oo_;_ q)cp__o.,....:_1_-qrif_,._---c(- 3-3 -) - ---- - -;---- 3-0.04.2000 ,--- · - ·-- ·- ---c____:__c--..!.....,---- ------,-- ----- -~ _ 2_._ 1~-10/41/2002/cfTcn/qffi ( 36) __L __ 25_.04.~ 9_3 - -, 3. I ~-10/20/2003/cfTcn/tfl'q ( 39) I 01 .05.2003
4. ! ~-10/4? /2003/cijq,/~ ( 58) 17 .06 .2003 5 , i ~-10/70/2003/ql"cp/~ ( 93) I 06.10.2003 6. l "C;Q)-10 ;29 ;2006 /q[q; ;tl"fq ( 11 ) - ~ 3-0-.0-3_-20_0_6 ---· -: f---7-.---,-! -q-q,-- -,o--/- 5-B /2bo6 /cl'Tcn /~ ( 50 ) 2s.04_2006 W--TT~ I ;;2+1 I~ J (~.3TR. ~m) ~. 11. ., !cn 18/04 / 2007 ¢,J, j cfj ~-10 / 37 /2007 /cffq) / ~- 'l-TR"i:7 ;j) flRlt l \-i cf; ~j,v§c 34 cf ~ (3) tf) ~:F~-<_0 1 "A, ~ fw-WT ~ ~ ib+ilcb ~-10 < 37 / 2007 /__ q \q-, / q i-u ( 26 ), Rrilcfi 18 / 04/2007 q;T ~ ~ :.c1;:;;qq 1c1 cF QTi~l cb l~ ~ . Z~, f: 1-t l \.lcb l~lci ~ i::iTTffi t I ~) ---(~.am. ~m) ~~-~ Scanned by CamScanner - - - . , ' -~ ·-~ Go"·ernment of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 18/04/2007 No. F-10/37/2007/CT/V( 26 ) - In exercise of the powers conferred b~, section 15-B of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976 ), the State Government hereby makes the following a1nendments:- A~1END~-IENT In the following notifications given below for the figure related to petiod "200T', the figure ·L2008" shall be substituted:- S. No. Notification No. Date I
(1) (2) (3)
1. F-10/28/2000/ST-V ( 33 ) 13-04-2000
2. F-10/41/2002/CTN ( 36) I 25-04-2003 3 . F-10/20/2003/CT/V ( 39) I 01-05-2003 - F-10/47/2003/CTN ( 58) ------ -- . -- l - -----17-06-2003 --- .. 7 4 . I I ' ... . L_ __ 5 ·--- --+-~I_~-_I 0_/_70_/2_0_0_3_/C_f_N__,__( 9_3_ )~---- i 6 . , F-10/2912006/CT/V ( 1 7 ) 06-10-2003 ·--- 30-03-2006 l .. •·· · · - . -- . . r - 1 ( )8 _ O{)() C'I '1 .~o ; I • • -, I . By order and in tl1e name of the Govech:::rh. (K.R. ~'lisra) Joint s~cretat"'' .. 1 - I -I - I .., @ctfltPI~ ~lltFI fcfro 0~ ~l ut .=t I ICf1=IN ( <i I ft> I ft-~ <f> ~ ICf1=IN) ll?llcl~ G@, <1>'~1°1 ~ 1=fcFf, ~1~9,{ ~, fe:1ii:/'> 24.05.2007 ~ ~ -10-68/2007 /cfTcf) /-qrq ( 34 ) - Vrn~'<-Pl<t, ~ ITT B ~ cfi ffl ~ crR ~, 1976 (~ 52 ~ 1976) cJ5T tlRT 10 &RT >fGrn ~1Rl-zi41 cITT ~ ~ ~ ~ fi-<cbl-< ~ &RT ~ 3ljt[~ 0 1 ct ~ (2) B ~~If~~ ~ ~3TT cBT ~ <ITT ~ (3) B ~ ~ ~ WP q)X ct T@H ~ ~ ~ ~ t:- 3Ffff ~ 31".w. ~3TT cJ5T ~ ~ctr~
(1) (2) (3)
1. ~Pl~c ~ ~ u I q?X
2. 31f.4fifr1 ci~lcp,, ~ ~ '1(-j~UI cfR
3. ~ ~: ~ ~ ~ cfR cJ5T ~ t1c4'>-< 7.5% "ITT \Jln:T I ~: ~ ~ ~ cfR ~-~ 4. ci4l lcg ~ -qR l-Jfll<:11 'c1c4'>-< 7.5% "ITT \Jlf<l I ~. fe:1ii:/'> 24.05.2007 w1TTcP "C;CP-10-68/2007 /cfTcf) /-qfq-'l{ffif cB" ~ cfi ~jiU>~ 348 cfi ~ (3) cfi ~ .), ~ fcr+rrrl· ctr~~ ~-10-68/2007 /qfq) /-qfq ( 34 ), R:1i¢ 24.05.2007 cnT ~ ~ -<IG-ll41<:1 ct ~ ~. ~ &ffi !.li:/'>l~lci fcnm \JTTITT ~ I Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24-05-2007 No. F-10-68/2007/CT/V ( 34 ) - In exercise of the powers conferred by Section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), 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):-
SCHEDULE S.No. Class of goods Extent of exemption
(1) (2) (3)
1. Cigarette Whole of tax
2. Un-manufactured Tobacco and Bidi Whole of tax
3. Gudakhu Partly so as to reduce the rate of tax to 7.5%
4. Pan Masala containing tobacco Partly so as to reduce the rate of tax to 7.5%
2. This notification shall be deemed to have come into force with effect from 21-05-2007. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary l ,,:y, 8ctfttF11 <; ~II ti'i c-1111>1 ~ <t> cJ>x nfqf1f 11-stlcl~ GW> <1>~101 ~ 1=JcR, -<1~9,x ~' ~'1icfi 24/07/2007 ~ ~-10-sa/2001 /cflcn /1Ji:cT ( 36 ) - ero"lfPI~ x~ ITT # ~ * ~ ~ cf)'x ~, 1976 (wlTTcn s2 X71 1976) ct)- 'clNT 10 m ~ ~1rm-p:i'i cITT ~ m ~ ~ ~Hcfilx ~ &RT ~ '1ljfL"t!l * ~ (2) if q~lf~"I ~ cffij3TT cffl" ~ cITT ~ (3) if ~ ~ ~ cfcn cITT" * ~ ~ ~ >fGR ~ t:- . Gr:w.
(1) (2)
1. ~ ~: ~ Wl'>R +-"TT,,-,+ cITT" ct)- G°x £lccfix 7.5% m ™ 1 VrolfPI~ cB" xl'-T<-l41ci1 cB" ,w, ~ Tim 3ll~~lljftlx, ~' ~1ich 24/07/2007 ~ ~-10-68/2007 /qfq) /tft=q- ~ * ~ * 3ljWc; 348 * ~ (3) cf> '11jftx01 if,~ fcl,,r,- ct)-~ wlTTcn ~-10-68/2007 /qfqJ/trr-q ( 36 ), ~'1icfi 24/07 / 2007 cpl~ 3TjcflG xl'1"<.l41ci1 cB" ~ ~, ~ &RT \.lchl~lct ~ '1fTc'IT t I vro1x-ii1~ ~ xl\J'l.14161 cf> ,w, ~ Tim '1ll~~lljftlx, Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24/07/2007 No. F-10-68/2007/CT/V ( 36 ) - In exercise of the powers conferred by Section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), 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):-
SCHEDULE S.No. Class of goods Extent of exemption
(1) (2) (3)
1. Pan Masala Partly so as to reduce the rate of tax to 7.5%
2. This notification shall come into force with effect from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary - ' ' I l _J ~~--- ... 8ctfttPIG ~11-tt-i Fcfro elm ll) vi -i 1 ~ Ji I tf (~1fc>1fv-q4> cfR ~1-ll'I) 1-f -::4 I cl ll Gl\h <t> c.:<H Of ~ i:JcA', 'I! f ll 9, '< ?m~ ~ 23/08/2007 m ~-10 / 30 1 200-1v cTT<]) / Qffi ( 39 ) - un1'=1t1,,a ~ eh:J l) ~ ~ Qc1'lT ~ <ITT ~ 1976 (1976 q;J m 52) ~ um 10 gm QGm ~ q;J '3QOPI <1)ffl ~ "fTvZl nRr-1 nt fcMrrT qft ~ ~ ~-3-24-94-fctcn-t:rRi (1 12) . ~ 06 10 1994 P l?1-41jfll,1 ~ cn7ffi ~ - '3Q~tc1n ~ qft ~ ct; ~ (2) 1) ~ " Qw:t <5tJ · ct; r~ ~ TI«:1 ''<nt:tr' ~ ~ Quit cl><l" 6 ~ . 1994 qft "Q"lilcl~ftc-1<'11 ~ ~ llRl vi IQ lfl I 2 llft cllqt1f4' Gffi ~ ~ cfi :./fviQ~ ~ Qchl ~H ~=-itch cfi ~ ~ aR vT11T fcmn ;:;t"T tJch1 ~ ~ ~ ~ ctft cJTCRft m t1&llmv1-1 cn1 GTcfT m ~ ~ fa;m v11a,11 I ~J (~.3TTT ~m) ~cffl~ ~ ft;nq; 23/08/2007 c:f;T!lm ~-10 / 3 0 / 20C7 / cTTcn / tml-lfffil tli ~ ~ :J{jWC: 348 ~ ~~ (3) tli Jlj'A~UI ll ~ ~ ctft ~ m ~-10/ 30 / 200·7 / <TTq; / Qltt ( 39 ) re-:nn 23/ os/ 0 1 cnl 3P1vft ~ ~1-,aq1c1 tli ~ ~- ~ mT Pcf>tR,a fc);m vm=rr ~, Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 23/08/2007 No. F-10/ 30 /2007/CT/V( 39 ) - In exercise of powers conferred by section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby makes the following amendments in the notification No.A-3-24-94-ST-V (112), dated 06-10-1994,:- AMENDMENT In column (2) of the schedule to the said notification for the words “First purchase” the words “First purchase of raw material” shall be deemed to have been substituted with effect from 6th October, 1994.
2. If the dealer has himself deposited the tax before the date of publication of this notification in official gazette, then no refund or adjustment of such tax shall be claimed or be allowed. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary ~~- -- - -~ r _,.. "-'\\ll\1 I ~ '11ir,,.ll\1 l qf~l~ cf> cfR f4'iit•I 'i~ f c-tq GK£ ct> c,-£11 01 ~ 'JJcA', xtqgx -<lll~f< . ~-iict> ').2.- 12 - 2 007 ~ ~-10/ 73 / 2007 /q1cp/~ ( 47 ) - 9riflff•ld ~ ~ l) ~ cf; ~ ~ cnx ~ . '1976 (a,i,ict> 52 ~ · 1976) qft mxT ro IDxl: ~ }llf<ffilfi cffl' Q11T7T ll RIB ~ ~ · ff-<cfil'< ~ Gffi ~-ti·i:Fil ct,'ii4> ~10-33 )' 2007 /cfTcf> / ~
(24) ~ 02.04.2007 if f9wt~~ct -tt'~rltl-i ~ 6,- I 1 I ti'~nITT '3cRf ~rftnr~-.:rr "$1 3ljxi~ l) 31."ct,. 4 cf> ~ ct>lc-i&l (4) i'f qctiiH W ~ ~ cf> ~ qx ~ ;:;,~ fact ~ ~ ~ ~ ~ ~ :- "~ <iq ffl~ll 3l)a1fl1 q5 '3Q¢i, m ¥+f \ffll{ m ~ ~ \ffilJ ~ ~ ~ rmrf~ l) ~ ~ ~ ~ ~ ~ ~ 'ITT GRT Pfi,for ctft Qfc}jll l l) ~ 1,IB "c15 X')q i'{ ~ <TT '3441'1 -gg ~ ffii i'f mT 4>-<l{ll. ~ I" ~ {cf; .3TR. flr-m) -ag<ffi ~ ~lll :f<. ~ --ii<t> 2.l...-12 f- 2/JDl -! •• ~ ~ - 10/73 / 2007 /qfq)/~-~ cf> ~ cf> 3tj'i:UG 348 cf>~ (3) cf> 0l jfi~Of Tl, ~ ~ cGl ~ a,&,jcfj ~-10/ 7 3 /2007 / cflq)/~( 47 ). ~ 2·2.;- 12-20O'1 <fil ~ ~ -<1~41 '51 cf> ~~.~ IDxT Q4>r~,a ~ ~ 1 i1 ~ ) (cf>.&R. ~ -m) " -agcffl ~ I I � ������� � ����� ������������� ����� ������� ������������������ ���������� � �!��"#��� � � � � � � � � � � ��������� ���� �� � ���� � ��������������� ��������������������������� !"#�$%�� ��&�'(��'����)��'��*�'+�� ������,�-�� �����.�/��������0 �! 1��.�/��� �-��������2�����* ���+��3���'����'��*��'"��'�� )��'� 4��� ��5�� !����� �� 1� 2���� ,�-�!6� �� �*����� ��������� ������������� � ��� � ����� 7��7 �����'��� 8 �)�9���!�+��'-� ���� �4:��� � �� ��$!��� � ;3��,�-�!6� ��� �, �!6� ��'��,7�*7����'�!�� '���<)�������'����=�� �+��'�=������ >=?-� ��'� $%�� ����� 8 �)�9���+��'=������ >=?-� ��*��$%�����������@��A�� � BB@>�)C���$�� ��,�:D�'�"��;��*�����!6&��;D������'!��)C���;D��@4���!���(�,�:�� �+� � ��'����� -�� �������'EF�GH��'�!'�,�-��� �4�'�2����� ��=I��� ��*��*����'���JJ��� ��)��'�GH���'��;�K��'"����;���'"�4'���$%�� ��&�'(��'���*�'+��������@��LBB� � 7� �4�,�-�!6� ����@�(��'���*��+� �� ����!'��*K���+� )�4�'" L� � ������ !"#F��'���5���)��'� ���!'��%���,� '+�� �!���� � � � � � � � � � � � %�$& ��&���'�(� � � � � � � � � ����)����# � � � � ��������� ���� �� � ���� � ��������������� �������������K������'�!���-�� ��'�, �J�' ���M��'�9�IE� �����'� , �!�I�� �'��� N!� ��K��"� � � ,�-�!6� �� ������ ��������� �������������� ��� ������� � ���� �� � �������,�"*'@ �, ��� ���5���)��'��*��-�����!'���� 1�2�����*���+�������� @����4:L� ��� �� � � � ��� !"#F��'���5���)��'� ���!'��%���,� '+�� �!���� � � � %�$& ��&���'�(� �� ����)����# � � � � � Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 22-12-2007 No. F-10/ 73 /2007/CT/V ( 47 ) - In exercise of the powers conferred by section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby makes the following amendment in notification No. F-10-33/2007/CT/V (24) dated 02-04-2007,- AMENDMENT In Schedule to the said notification in column (4) against S.No. 4 for the present Restrictions and conditions the following Restrictions and conditions shall be substituted:- “When entered into a local area for consumption or use as raw material in the process of manufacture by a small scale industrial undertaking or a micro enterprise or such small enterprise where the investment in plant and machinery does not exceed one crore rupees.”
2. This notification shall come into force from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, (K.R. Mishra) Joint Secretary � srifl ,e :a 14 ~ 11,e .-t fcm:r om 41 Gt .-t 1 ~1--11 .. , (<Ufl>l~<f> ~ ~~Pl) '-I ?I fo1 :tl Gl\1> <f> ('"Zl I o I ~ '1-fc:Ff, \( I :tl ~{( . ~. ~.:i i<fi 24/04/2007 ~ ~ - 10/36 / 200'7/c:rJcp/'qfq ( 25 ) - 8 C'd<>lf Pl i:p ~ af5J lt ~ cf> ffl tR cfR ~ 1976 (1976 cnr ~ 52) ctr mxr 10 !rm ~ ~1fckg~'i cnT '3441'1 -m ~ ~ m ~ IDxT -;fM cft' ~ ~ cf> ~ (1) -q Plfc!~ ~clfi l~?.ll ~ ~ cf5T '3cffi ~cf>~ (2) -q Plfc!~ ~ cr-m ~cf>~ \iCffl ~ cf> 3Rf1ffi fflq)xcfi~~~~q'R""f!Tt:- ot .... 1...,,..:tiTT""!l-MO
(1) ~ cJfl l41 8fu<>lfi ' I~ ~ cfR , 2005 (~ 2 X11 2005) cGT. mxT 10 "$1 '34~1-<I
(1) ~ ~ (cf>) cf> ~ ~cf>j~<'I ~ ~ cf> ~-q ~~cGT~~cGT~ m1 '1{6f ' cf5TW1' (1) . ~cl'tilifl Glxl~ aBJ -4 ~ cnTwm ~ ~ cf> Pi&11~1 cf> ~ lt ~~fcnm"lfmIDI (~ -~ - fqm) -e'~cffi ~ ~. ~1i<fi 24/04/2007 cpllfcfi_ ~-10 / 36 / 20()7/c:rJcp/'qfq-1ITTc, cf>~ cfi 3lji.0~ 348 cf>~ (3) ~ ~1 +1xo1 t1, ~ fcMm c6t ~ ~ ~ - 10/ 36 /2oor/ql'cp/ 'qj'q( 25 ). ~ 24/04/ 07 cnT ~ ~ xlv-ll41<:'I cf> ~ ~. ~ !rm ~cfil~ l<'I ~ '1flm !1 . ~'- (~-~ - fqm) tfl_!cfd ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24/04/2007 No. F-10/36 / 2007/CT/V ( 25 ) - In exercise of the powers conferred by Section 10 of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby exempts the class of dealers specified in column (1) of the schedule below, from payment of entry tax under the said Adhiniyam subject to the restrictions and conditions specified in column (2) of the said Schedule:-
SCHEDULE Class of dealers Restrictions and conditions subject to which exemption is granted.
(1) (2) Dealers who have been granted permission to pay a lump sum by way of composition under clause (a) of sub-section (1) of section 10 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). When the goods are entered into a local area for supply in the course of execution of works contract by the dealer specified in column (1).
2. This notification shall be deemed to have come into force with effect from 1st April, 2006. By order and in the name of the Governor of Chhattisgarh, (K. R. Mishra) Joint Secretary Subject-Chhattisgarh Entry Tax Adhisuchna No. 18-02.04.2007 Subject-Chhattisgarh Entry Tax Adhisuchna No. 24-02.04.2007 Subject-Chhattisgarh Entry Tax Adhisuchna No. 26-18.04.2007 (2) Subject-Chhattisgarh Entry Tax Adhisuchna No. 26-18.04.2007 Subject-Chhattisgarh Entry Tax Adhisuchna No. 34-24.05.2007 Subject-Chhattisgarh Entry Tax Adhisuchna No. 36-24.07.2007 Subject-Chhattisgarh Entry Tax Adhisuchna No. 39-23.08.2007 Raipur, Dated 23/08/2007 AMENDMENT Subject-Chhattisgarh Entry Tax Adhisuchna No. 47-22.12.2007 Subject-Chhattisgarh Entry Tax Adhisuchna No.25-24.04.2007