Chhattisgarh Entry Tax Act, 1976 (Adhisuchna Year 2016)

gffi)~Jlq, :(11~'1, q1fcl,~q5 cpx ~. 41-:Sll&lll, +151-=tcft 1=fcFI', .=fm -<lll9,'< ~ ~. ~tjjcfj 31.03.2016 cpl=ffcfj ~-10-1s/2016/cfTcff /-qf":q (23) - gro"1x-JJl.<t, x~ af'5f it -qrc;:r cB" ~ -qx cfR ~. 1976 (m. s2 ~ 1976) c#1" tfRT 4-cf) c#1" '1G"-tl"RT (1) ~ >fqffi ~1fckl41 cf>l" "WTI1T if ~ ~. ~ xN¢1'1(, ~dq_~l'<I, ~ fcmrT "$1" ~ ~ -q-5-14-97-cffcf)-eyq (78), ~ 29 R-tc1~x. 1997 it As:-=i~Rslc1 3-TTx WITT:Fr cfRcft i, 3l~ :- ' '1cRf ~ "$1" ~ it,- '1ij¢l-ii¢ . 8 -qct ~ ~ 5-1fc11£4'i cB" ~. As:-=i~ftrn ~ "GlW, 3l~ :- ' 3l. ""-"~ af'5f ~q)Tqrf ~ cfR "$1" ~ m. (>!~~Id ~)

(1) (2) (3) (4) (5) "9. gctfl-!-JJl<t, ~ cB" V "ITT"R tnix=r \ \ ~ 6lllfoN , - ~cf>Hll-11 xN 1.4.2016 5" ~ ""-"~ af'5f ~.WR~~.~ ~. ~crrc;rm-qcrrn ~ XS4Xlcftlljfll'< crfu@ lffi:1T -qx gctflx-l JI ct, ~ ~ cfR ~. 2005 "$1" tfm 8 cB" ~ cfR ~ ~ q), ~, Tfm m 1 -;:ym ~. ~ 31.03.2016 cp1-JW -qtp-10-15/2016/cffcf) /$- mw cB" ~ cB" ~ 348 cB" m (3) cB" 3ljxN°1 #, ~ fcmrT c#1" ~ ~ ~-10-15/2016/cffcf)/°4tcr (23) ~ 31.

03.2016 "cBT ~ ~. '<l\ilf41C1 cB" ~ "ft, ~ ~ 5-lcBl~ld fcpm \ilRfT i I gro"1x-JJl<t, cB" XI\Tll4IC1 cB" ~ "ft cm:z9-~, (-q.lft.~~-­ fcrffi~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 31.03.2016 No. F-10-15/2016/CTN (23) - In exercise of the powers conferred by sub-section (1) of Section 4-A of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government, hereby, makes the following further amendment in the department's notification no. A-5-14-97-ST-V(78), dated 29th September, 1997, namely:- AMENDMENT In the Schedule to the said notification,- After serial No. 8 and entries relating thereto, the following shall be added, namely:- s. Local areas No.

(1) (2) "9. All local areas in the State Chhattisgarh Class of goods Date Rate of tax (percent)

(3) (4) (5) Boiler pressure parts - 1.4.2016 5" economiser coil, super heater coil, bed coil, water wall panel and header When the goods specified above have not paid tax under Section 8 of the Chhattisgarh Value Added Tax Act, 2005 By order and in the name of the Governor of 9hhattisgarh -v+1~ ( A. P. Tripathi Special Secretary ett\h-1 • 1 qi ft 11 ~ --1, cl I ftl1 ~ cf> qR fclm7r, '1-:SIIC"lll, +161--tcft ~. ~ ~lll9;( -.=r<TT ~, ~-iict> 31.03.2016 ~ ~-10-1s/2016/qJcp/:qTq (24) - l:ProlfPl<t, x~ ITT # ~ cB" ·>fffi ~ cITT" ~. 1976 (w. 52 ~ 1976) "$1 'elm 4 "$1 '3q-'elffi (2) ~ >fGITf ~lfcffi~'i cf5l" WTI1l" if C1ffi ~, ~ fi-<cf>I'<, qtltl&l'<I, ~ ~ "$1 ~ ~ ~-10 / 64 / 2014 / qJcp /-qtq (66), ~-1icf> 1.7.2014 if f.-)9R;JRsrn ~ ~ ~ t, \iIT 1 ~. 2016 ~ w=ITcTt ID1TT, 3l~ :- '3cRT~#,- ~ cB" x~ ~. PfJ...-J~Rsla mffi"~ ~ ~. 3l~ :- ~j~~icf> x~W>T "BIB

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31.03.2016 cf)f ~ 3f¥TG, '11\J'll4161 cB" ~ ~. ~ IDxT S-lcf>l~ld fclR:rr GITT'IT ~ I l:PC"dl·Wlq, cB" '1'.I\J'll4161 cB" . .,p:f ~ cf~~. 4Z:~ (~_qr_~) fctffi ~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 31.03.2016 No. F-10-15/2016/CT/V (24) - In exercise of the powers conferred by sub-section (2) of Section 4 of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government, hereby, makes the following further amendment in this department's notification no. F-10/64/2014/CT/V(66), dated 1.7.2014 with effect from 1st April 2016, namely:- AMENDMENT In the said notification, S.No.

(1)

1. lAll For Schedule, the following shall be substituted, namely:­ "SCHEDULE Local areas Goods Rate of tax

(2) (3) (4) local areas in the Lime stone Rupees forty five State of Chhattisgarh. per metric tonne." By order and in the name of the Gove~or 4 ~attisgarh ~,~ . (A. P. Tri~~ Special Secretary Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION Naya Raipur, Dated 31-03-2016 No. F-10-19/2016/CT/V (33) - 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 further amendment in this department's notifications number A-3-28-2OOO-ST-V(33), dated 13.4.2000; F- 1O/2O /2OO3/CT /V (39), dated 1.5.2003 and F-1O/7O/2OO3/CT/V

(93), dated 6.10.2003 with effect from 1.4.2016, in relation to the period of exemption from payment of tax, namely:- AMENDMENT In the said notifications,- For the figure "2016", the figure "2017" shall be substituted. By order and in the name of the Goveno:J-f Chhattisgarh ~-(A. P. Tripathi) Special Secretary actfttt ~ I (f> ~ lltt .-i, qlfill~<f> clR ~. J.i?lfoill, Sisl.-icft ~ • .=rm xlll9,'< --0-- ~ '<lll9,'<, ~-iicf? 31.03.2016 ~ ~-10-19/2016/qfcp/"Cff'q (34) - 'c§ct'11tPl<f> {~ aT?r ll ~ cfi ~ "C!x qR ~, 1976 (w. 52 ~ 1976) ctf1- t1m 10 m ~ ~1Rttll!1 cm- >fmlT # ~ ~. ~ fl-<ct>I'<, l;!ciq~l'<I, ~ <fr ~ dljxttjl cfi cfTT<¥f (2) ll Fclf.-1Fc!te ~ cfi qrf cm-, '3cffi" (:Sljxttjl cfi cITT<¥f (3) ll Fclf.-1Fc!te ~ Cl~ ~ cfi 3ltlfqpf, ~-iich 1.4.2016 ~ 31.3. 2017 ~ ctf1" ~ cfi ~. qR" cfi :!1@Ff ~ ~: ~ ~ ~ t, Grmq :- Gl.'ffi". lffi-f. q,f cJlf ~ol?.11~

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03.2016 cITT ~ ~. xl"'ll4lc1 * ~ ~. ~ IDxl. !.1¢1~1a fcl5m \JJTITT ~ I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, N aya Raipur NOTIFICATION Naya Raipur, Dated 31-03-2016 No. F-10-19/2016/CTN (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, subject to the restriction and conditions specified in column

(3) of the Schedule below, exempts the class of goods specified in column (2) of the said Schedule from payment of tax in whole for the period from 1.4.2016 to 31.3.2017, namely: - s. NO.

(1)

1.

2.

SCHEDULE CLASS OF GOODS

(2) Iron and Steel as specified in categories (iv), (v), and hoops and strips falling in category (vi), of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) H.D.P.E/P.P. bags RESTRICTIONS AND CONDITIONS

(3) When the goods specified 1n column (2) are manufactured by an industrial unit situated in the State of Chhattisgarh. When the goods specified 1n column (2) are purchased by a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) from another such registered dealer, who has manufactured the said goods from H.D.P.E./P.P. granules in the State of Chhattisgarh.

3.

4.

5.

6.

7. Jute bag and jute twine Coconut Sewing machine Atta, maida, semolina (sooii) and wheat bran Goods manufactured by any industries situated in the State of Chhattisgarh, except coal and iron ore - 2 - When the goods specified 1n column (2) are purchased by a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) from another such registered dealer after payment of tax under the said Act. When entered into a local area for consumption or use as raw material 1n 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 five crore Rupees.

8. Goods specified 1n When entered into a local area for use or consumption 1n the manufacture of agarbatti. Schedule-II and III

9. Aviation spirit and When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for sale. aviation turbine fuel

10. Aviation turbine bricks spirit, aviation When the goods specified 1n fuel and fire- column (2) are purchased by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) from another registered dealer after payment of tax under the said Act for consumption or use in a local area. -3-

11. Fly-ash When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) from any local area within the State of Chhattisgarh.

12. Paddy and rice -

13. Hessian cloth -

14. Tyres, tubes and flaps of - motor vehicles of all kinds, and of tractors and trailers, and of animaldrawn vehicles

15. Spare parts of all kinds of - motor vehicles including tractor

16. Maize, broken nee, fish, When entered into a local area by shell grid, feed poultry farmers for use as raw supplements (medicines) material 1n the manufacture of and de-oiled cake poultry feed or consumption 1n their poultry farm.

17. Loose tea -

18. Jute as specified in clause When entered into a local area for

(v) of Section 14 of the consumption or use as raw Central Sales Tax Act, material 1n the process of 1956 (No. 74 of 1956) manufacture.

19. Vegetable and edible oil, When entered into a local area hydrogenated vegetable oil from any other local area within and ghee the State of Chhattisgarh.

20. Kirana goods -

21. Babool seed When entered into a local area for consumption or use a raw material 1n the process of manufacture.

22. Jaggery - -4-

23. Goods specified Schedule-II and III in When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), for use in the manufacture of ferro-alloys.

24. Un-processed manufactured in loom cloth When manufactured by a dealer power registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), in a local area and subsequently entered into another local area for processing so as to obtain processed cloth.

25. Silk yarn up to 22.00 deniers

26. Cotton and woolen khadi cloth

27. Newsprint

28. Raw material used in the manufacture of cooked food

29. Articles of gold and silver including coins, bullion and specie

30. Fly-ash bricks specified in entry (a) of serial no. 27 of Schedule II When entered into, a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) who has been granted permission for composition of tax under sub­ section (2) of Section 10 of the said Act. When entered into a local area by a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for conversion into articles of gold and silver including coins, bullion and specie. When the goods specified in column (2) are manufactured within the State of Chhattisgarh. -5- .::

31. All Product excluding lime When manufactured by stone enterprises established ln the State of Chhattisgarh, where the investment 1n plant and machinery does not exceed five crore rupees.

32. Steel strip and steel coil When used in manufacturing of steel pipe as raw material.

33. Packing material When used for packing of agarbatti.

34. Motor vehicle for use of When such motor vehicle lS disabled person entered from outside the State by disabled person for his own use.

35. Devices and equipments - used in generation of solar energy

36. Paper When such goods are purchased by Chhattisgarh Pathya Pustak Nigam for use in publication of books.

37. Ingot and billet as When the goods specified ln specified in category (ii) of column (2) are manufactured ln clause (iv) of Section 14 of the State. the Central Sales Tax Act, 1956 (No. 74 of 1956)

38. Soyabean -

39. Plant, machinery and - spare parts for use 1n manufacture of soyabean oil

40. Iron ore pellet and billet l.When such goods are entered into a loal area by a small or medium scale industrial unit registered under Chhattisgarh · Value Added Tax Act, 2005 (No. 2 of 2005).

41. Zinc

42. Rice bran as specified in entry no. 3 of Schedule-III -6-

Explanation-(a) for the purpose of this notification, medium scale industrial unit mean such existing unit 1n which upto 31.3.2014, and industrial unit commencing production on or after 1.4.2014 upto date of production, total investment 1n plant and machinery before depreciation does not exceed Rs. 10 crores;

(b) for the purpose of this notification investment in plant and machinery shall be calculated as per notification no. S.O. 1722(E) dated 5th October, 2006 of Ministry of Small Scale Industries, Government of India.

2. Such goods are entered for use as raw material in the manufacture of iron and steel and manufactured product is sold in the State or in the course of interstate trade and commerce or 1n the course of export out of the territory of India. When entered into a local area by a industrial unit registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for use or consumption as raw material in galvanizing of pipe. .s

43. Goods specified Schedule-II and III

44. Goods specified Schedule-II and III -7- 1n When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for use or consumption as raw material in the manufacture of bio-toilet with superstructure and its components for sale in the State of Chhattisgarh. in When entered into a local area by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for use or consumption as raw material in the manufacture of precast, prefabricated, monolithic concrete product used in construction of residential housing project under the "Scheme of Residential Housing in partnership guidelines of December 2013" farmed by the Ministry of Housing and Urban Poverty Alleviation, Government of India. By order and in the name of the Govenor of Chhattisgarh _JI~_, (A. P. Tripathi) Special Secretary Octft'{-1 ~I<? ~ 11'{"1.-J, c:11fa1fG.iiq, ~ ~. '-bll<.i'tll, '161.=tcft ~. -.=i<:11 -<Ill~'< .,lIT xlll9,'<, ~.=ti¢ 31.03.2016 ¢'ii¢ ~-10-19/201a/q1cp/1ltcr (35) -8ro"1xiJlcf, x~ at5r "# ~ ~ ~ -qx cpx ~. 191a.(w. 52 xFf 191a) c#l" £:TRT 10 m ~ ~1Rl'c-tll1· cpl" >1<Wr "# crrIB ~. ~ xN¢1x, ~c1~a1x1, ~ ~ ~ 31:1,xii:fl ~ ¢1C'l'"l (2) "# FclP!~te ~ cB" crTf cpl", ~ 31:1,xiT-ll ~ ¢1C'l'"l (3) "# FclP!~te "fTl1=IT "ffcp, ~ ~:1,xiil'I cB" ¢1C'l'"l (4) -4 FclP!~te ~ "ci"~ ~ cB" 3lUJ~, ~.=ti¢ 1.4.2016 xf 31.3.2017 "ffcp c#l" 3lclfu cB" ~. cpx ~ ':1,Jldl'i xf ~ >!GR ~ %, &~ :- ~j~-tj) &.w. ~"cfj"fq1f ~~~ ~otmffl

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3. ~ ~ "ci"~ ~:, ~~- 'Gfij ~ ~ cpf w<l acttlxiJI Cp ~ cl?ll!C'II Rrt..i.n~ cpx c#l" ~ cpx ~. 2005 (cp, 2 x=r.:r ' G"x t:lc¢x 0.5 2005) cB" 3l~ . " 4'11 I c:flc'I clll41~ m ~Rl~lc'I "ITT ~ I 3TI1K-l ~ ~ ~ Pi'"lf 01 °# ~ ~ cB" "# ' ~ '34ll1JI -gg ~ cB" ~ tj~c:fld clll41~ "'{f ~ "Gfm "ci"m ~ fr! M"c=i ~ cpf ~ ~ cB" ~ 3l~ 3RR-x1~"1ll &1141'< ~ qlful\J"ll cB" ~ "# 3l~ ~ cB" ~ fr!llld cfi" ~ "# TTPm~. I N I t 1& i ~ > I r ~ ~ >Ir >Ir ~-t!~toii ~ ~ ~ re;-~ 1· : ! i -i i 1& i 1& ~~1&~1~~! ;-g11;z11~ ;44,!i1& ~ f i . . 11&~,. i i ~11& ~Ii-' It !1& ~ ~ ~t11,; ---1 I -I ~ I o::i ~ ~, ~ 1& ~ -~ 1& 1& 1· N1f t1& li ! -~1 ~-~~ ~ '1J:; 1& ~ f i I t: if I ,_i~ ~ ~1&'Wj· > w ,w ~t ~ ~f~i ii !1& ~ ~ ~ t I 1,; ··1 I -I ~ I ~I i-~ ~, LO ~w~~li1& ~ ~ , ~ I N1t ~ ~ . 1!1 ! > Ir ,11 1 ~ ~i"f i-~'W ! I I ~t,i~i ii f& i I t to; ~ -~ 1& 1& ~ ~ rs: 1& "1W ~ ~-~11&11 ~,~~ ~t ~ii~-~~ ~- ~i 11& ~ ~ 11& ~ ~ 11& ~ ~ 11& ~ ~ ~ t 11,; ~ t 11,; ~ t I 1,; ~ t I 1,; -il ~I -il ~I -fl ~I -ll~I ~~J i -~ I 1& @' i 1& h)"t 1iY ; i ~ 1iY ;j:+ t-ii! t-ii1 i I co ...... cri O> -3- (c11fo,~cp cfR ~ "$l-~ ~ ................... ~.=iicb ..................... ~ ~)

1. ~ ............................... (~1q1{) cpl" .=rfl=f), ................................. (-qm), 'c§ctfttPlq, ~ ~ cfR ~. 2005 (cp. 2 "tr-={ 2005) ~ 3ltTPI 4.vtlll.=i w=fTOT--q-;3f ~ (~) ......................... .. cpl" 'cfRcp ~1q1{), 1,!tlc{ttl-<I, t1'1t'l 011 ~.~ fcn ~ .frn ~ ~ fclq'10I ~~cpl" wiT ................................ (~1q1{) cpl" .=rfl, TI~ -qm) ~ ~ ~ 3l'cfr.=r ~ 4\Jllll.=i w=fTOT--q-;3f ~ (~) .................................. 'cJRq)" clll4I{) \9" fcnm ~ I

2. ~ 1:ffi 1ft t1'1t<lOII ~ ~ fcn :- (~) ~ IDxT wir ~ 1fm ~ 3fl1rR ~ ~ ~ ~ "# cp-vqf ~ ~ ~ ii '34lil~I ~ ~ ~ I (<TT) ~ IDxl ~ ~ cpl" ~ ~ ~ ~ 3l~ 3RR--<l~ll clWfR ~ cllfvlG-.a ~ ~ "# 3l~ 1ITTTI ~ ~ ~ ~ ~ "# ~ (rJllPll 1 wir ~/~/~.=q1~t1/~ w<l~Tf<l l=ff3IT ~ ~ I =r:i,~,.=i cpl" fclcl-< 01 ~cpl" (m) ~ ~.=iict> fclq-{01

(1) (2) (3) (4) (s) ~ ~ (3fcITT "#) m .................. (~ "#) m ........................................ +ITTr 1 ~~ ......................... . ~.=iicb ....................... . -4- .=n:IT ~. R.-iict> 31.03.201s ~ ~-10-19/2016/qfcp/"CITTl- ~ q\ ~ q\ ~jiBG 348 q\ ~ (3) q\ ~jt1x 01 ~. ~ ~ ~ ~ ~ ~-10-19/2016/qfcp/lITTl (35) R.-iicf> 31.

03.2016 q;T ~ ~. '<1'1'll41C'I q\ ~ \9", ~ IDxT 5-lcf>l~lct fclRTT '3'ITctT ~ I s. NO.

(1)

1.

2.

3. Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION Naya Raipur, Dated 31-03-2016 No. F-10-19/2016/CT/V (35) - 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 goods specified in column (2) of the Schedule below, from payment of tax to the extent specified in column (3) of the said Schedule, subject to the restriction and conditions specified in column ( 4) of the said Schedule, for the period from

1.4.2016 to 31.3.2017, namely:-

SCHEDULE CLASS OF GOODS EXTENT OF RESTRICTION AND CONDITIONS EXEMPTION

(2) (3) (4) Cane basket, drill rod and Partly, so as to reduce When the goods specified in column (2) PVC casing pipe the rate of tax to 1 are purchased by a dealer registered percent under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) from another registered dealer after payment of tax under said Act for consumption or use in a local area Hydrogenated vegetable Partly, so as to reduce - oil not manufactured in the rate of tax to 0.5 India percent Iron ore and coal Partly, so as to reduce When such goods are purchased from a the rate of tax to 0.5 registered dealer within the State by a percent dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for use as raw material in the manufacture of iron and steel and such manufactured goods are sold within the state or in the course of inter-state trade or commerce or in the course of export outside the territory of India

4. Coal

5. Iron ore, pig iron and steel scrap

6. Iron ore pellet

7.

8.

9. Steel tubes All varieties of cloth as specified in serial no. 8 of Schedule-II Sugar and khandsari as specified in serial no. 9 of Schedule-II -2- Partly, so as to reduce When such goods are purchased within the rate of tax to 0.5 the State by a dealer registered under percent the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) against a declaration in appended form for use as raw material in the manufacture of iron and steel and such manufactured goods are sold within the state or in the course of inter-state trade or commerce or in the course of export outside the territory of India Partly, so as to reduce When such goods are purchased from the rate of tax to 0.5 outside the State by a dealer registered percent under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) for use in manufacture of iron and steel and such manufactured goods are sold within the state or in the course of inter­ state trade or commerce or in the course of export outside the territory of India Partly, so as to reduce When such goods are purchased by the rate of tax to 0.5 registered dealer under the Chhattisgarh percent Value Added Tax Act, 2005 (No. 2 of Partly, so as to reduce the rate of tax to 0.5 percent Partly, so as to reduce the rate of tax to 1 percent Partly, so as to reduce the rate of tax to 1 percent 2005) for use in manufacture of iron and steel and such manufactured goods are sold within the state or in the course of inter-state trade or commerce or in the course of export outside the territory of India When such goods are manufactured by dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) -3- FORM DECLARATION (Under C.T.D. Notification No ........... Dated .............. )

1. I, ............................. (Name of dealer), . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (address), a dealer holding registration certificate No ........................... 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. . ................. under the said Adhiniyam.

2. I, further declare that,-

(i) the goods being purchased are for use as raw material in the manufacture of iron and steel.

(ii) the manufactured goods shall be sold within the State or in the course of inter-state trade or commerce or in the course of export outside the territory of India. Particulars of goods purchased Particulars of purchase order / Description of Quantity Value bill / invoice / cash memo / goods (Rupees) challan purchased No. Date

(1) (2) (3) (4) (5) Total value (in figures) Rupees. . ............ (in words) Rupees . .................. only. Place ...................... . Date ....................... . * Strike out whichever is not applicable. Signature and seal of the dealer By order and in the name of the Goven~,A~~-h __ _ (A. P. Trip~ - Special Secretary / I) \:9rnl'fPI~ ~ <11 iu1 ft-ll cf> cfR ~ s:i ?1161 ll, Ji 51--1 cf1 1=fc:Ff, "-i'm '<Ill 9,'< ~™~I ~ xl<-19,( ~--1icb : 13.04 .2016 ~ ~ - 10 / 14 / 2016 / cflcp / ~ (49) - <TTf: ~ flxclilx cpf ~ m TfI!T ~ fcn c1'1clif%t1 # ~ ~ ollcf~llcli ~ : ~. vrn"lflllct, x~ ITT # l=f@" cfi ~ 'Clx ~ ~. 1976 (~. 52 "fl1 1976) cB1" tTm 10 ~ ~ ~1Fcrcidi cm-~ # ~ ~ . ~ flxclilx , ~a~&lxl, ~ ~ ~ ~ cf) ~ (2) # Rlf:'lrutc cll1q1Rll'i cf) crrt cm-. \jCffl" olj~-c11 cf) ~ (3) # fcl f:'l~tc ~ cf) fu<) TI~ ~ (4) # Rl Pi rutc ~~ TI~ ~ cf) 3l'al~ ~ ~. ~ cf) :f@R ~ 11°@: ~ ~ ~ t 3l~ :- " ¢1j!!;-il 3l.w. OC!l41Rq'j ct, q.f ~ ~~w

(1) (2) (3) (4)

1. 'tP ITfl fl l I q, ~ cB1" cllfulf<Tllcli \:l~l½'i ~ 'tP rnl fl i I q; ~ cB1" ~ fl ct~1f:'l cffi, ~ ~~ sil fr1 c$) ITT cfi R.-iicli ~ 10 qf:f ~ fl ct~1 Pl cffi, ~ ~ ~ ~ldlr1c1?7 ~ cB1" cli I C'1 I cl Rf cfi fu<), <TT U1 Sil r'I c$) ~ ~ "WTT3TT # 001" cB1" -;ffi,, 'tP rn"I fl i I ct, ~ # l=f@" ~~ sil fr1 cn1 ~ oow 2014-19 cf) 3@T@ ~ # 3ITT 00 ~ cf) ~ # ~ cB1" -;ffi,, ~clil~lli x~ ffl ~ ITT cf) ~ "t1cP, \JlT 2014-19 cf) ~ ~141~ ~~"ITT. '31TT,T'cl -;:p:j"T ~. R.-iicli : 13_04.2016 ~ ~-10 / 14 / 2016 / cflcp / ~ (49) - '+ITT('f cfi ~ cfi oljW½ 348 cfi ~ (3) cfi 31jflx 0 1 #, ~ fcmrT cB1" ~ ~ ~-10 / 14 / 2016 / cflcp / ~ (49), ~ 13.04.2016 cpT ~ ~ xl\Tll4IC'1 cfi ~ ~. ~ci~&lxl, \.lcbl~lci TTP<TT vITTTT ~I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 13/04/2016 No. F-10/14/2016/CT/V (49) - Whereas, the State Government is satisfied that it is necessary to do in public interest: Now, therefore, in exercise of the powers conferred by Section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal ke Prevesh Par Kar Adhiniuam, 1976 (No. 52 of 1976), the State Government, hereby, exempts in whole from payment of tax the class of dealers specified in column (2) of the Schedule below for the period specified in column (3) and subject to restrictions and conditions specified in column ( 4) of the said Schedule, namely:- s. CLASS OF NO. DEALERS

(1) (2)

1. Dealer establishing a units in the State under the Electronics, IT and [TeS Investment Policy of Chhattisgarh, t014-19

SCHEDULE PERIOD RESTRICTIONS AND CONDITIONS

(3) (4) For a period of 10 years All provisions of the from the date of Electronics, IT and commencement of IT eS Investment commercial production, Policy of Chhattisgarh, or up to the date of coming 2014-19. into force of Goods and Service Tax in the State of Chhattisgarh, whichever is earlier By order and in the name of the Governor~~ (A. P. Tripat) Special Secretary octflt1•14 ~ ql~l~cf> QR~ '1 ?I I cl ll, '151 "1 cfl 1l<A", ~ '<Ill~'< -i<TT ~ . ~-iicf> : 21.04.2016 ~ ~ 10-2s/2016/qlq)/"Q"ftl (53) - 8rn~fPI¢ x~ af?f 1l 1=ffR cf>~ ~ cnx ~. 1976 (w. s2 X11 1976) ml mxr 10 ~ VGm ~1Fcra~'i cITT ~ 1l c>f@ ~. ~ -<Ncf51-<, ~cic{&l-<I , ~ ~ ~ 3lj-<itjl cf> cf51c1Jl (2) 1l RlPl ~cc 1=ffR cf> qrf cITT, ~.=ticf5 1.4.2016 ~ 31.3.2017 (fcf) ml ~ cf> ~ cnx cf> ·1•1a1.-i ~ ~ : ~~~t.3T~ :-

3T.sf>.

(1)

1. ~ cffif, ~ ~ !51"1~~. !51"1~~

(2) t§CTtl-fill~ cf> XI\J"~q1c1 ~ °-1111 ~ cl~ 3-l I ~~llj-fi Ix, -J\T~· ~ (~. ~ - 8iq1e)) ~mmr -i<TT ~. ~-iicf> : 21.04.2016 ~ ~-10 / 26/2016/qlq)/ "Q"ftl (53).-1lffil cf> ~ cf> ~jt\JG 348 cf> ~ (3) cf> ~j-fix0 1 ll, ~ ~ "$T ~ ~ ~-10/ 26/2016/qlq) / -qtq

(53), ~ 21 .04.2016 cpT ~ 3r:fTTG -<l~Ylc1 cf> ~ ~. ~ctq&l-<I, !,1¢1~1ct fcnm vf@Ttl Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 21/04/2016 No. F-10/26/2016/CTN (53)- 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 in whole for the period from 01.04.2016 to 31.03.2017, namely:- S. NO.

(1) I.

SCHEDULE CLASS OF GOODS

(2) Ready-made garments, ready-made cotton hosiery, cotton knitted garments and ready-made nylon hosiery. By order and in the name of the Governor of Chhattisgarh, --J\T~- (A. P. Tripathi) Special Secretary actfltt~l<p ~lltl'1, q1ftl1fGticJ> cpx ~. i:j?llclll, '"161'1cft ~ • .=rllT -<Ill~'< ~ x1iigx, ~.-Jicf> 29.4.2016 ¢'"lief> ~-10-27 /2016/c.flcp /"Cft=c.r (54) - t9C\11x-l~I¢ x~ ~ °# l{l(Yf ~ ~ ~ cfR ~, 1976 (w. 52 ~ 1976) ctJ- ~ 10 IDxl ~ ~lfcra<l'i cm­ ~ '# c'I"@' ~, ~ xNcf>lx, ~aqt;1x1, .frn cfi ~ 3ljxtc:n ~ 451cl'"I (2) '# RlPl~l5c l{l(Yf ~ crf cm-, c/?lc1f! (3) °# RlPl~l5c ~~ TI~ ~ ~ 3l"tlltTA" ~ ~, ~.-Jicf>

1.4.2016 x1" 31.3.2017 ~ ctJ-~ ~ ~, cfR ~ 'j~lc'll1 "ft ~: t[C RR cfRC1f t 31"~:- ar.w. ~qif'q-q

(1) (2)

1. "c1Rsf ~~™

(3) "Gl6f f.-l'"!JOI ctJ- !-lffi5lll °# ~ 1=fTc1" ~ ~ °# ~ m '3Q<l1~1 ~ ~ x~ ~ '# ~ ct>xllll lTl!T m 8c-dlx-1~1¢ ~ x1"iiq1c1 ~ ".-Jll-l' "ft TI~ 6ll~~lljxilx,. ~T~- . (~.-cfr. f¾q16)) ~ ~ ~ xlll9,{ ~1icf> : 29.04.2016 ¢'"lief> ~-10-27 /2016/c.flcp /"Cft=c.r (54) - ~ ~ ~ ~ 3lj'i:UG 348 ~ ~

(3) ~ 3ljxN°1 °#, ~ ~ ctJ-~ ¢'"lief> ~-10-27 /2016/c.flcp /"Cft=c.r (54) ~.-Jicf> 29.4.2016 ~ ~ -<10'l!Qlc1 ~ ~ "ft, ~ IDxT .Qcf>l~ld fcnm \rlTdT t1 Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION Naya Raipur, Dated 29.4.2016 No. F-10-27/2016/CT/V (54) - 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 in whole, subject to the restrictions and conditions specified in column (3), for the period from 1.4.2016 to 31.3.2017, namely:- S. No. Class of goods

(1) (2)

1. Lac

SCHEDULE Restrictions and conditions

(3) When entered into a local area for consumption or use, as raw material for the process of manufacture By order and in the name of the Governor of Chhattisgarh, -JJ1~ ( A. P. Tripathi) Special Secretary 0 ctfl ti • I q; ffltlrr, q1r}1~cb cITT" ~. 'i?llclll, •-h51--IG1 ™• ~ ~ -;:p:jT ~. ~•-deb 19.7.2016 w,Tcp ~-10-28/2016 /q]cp /-q-rq (67) - tP"1lflllep x~ ITT # ~ cfJ m 1:fx cITT" ~. 1976 (~. 52 x=r-=( 1976) ~ 'clRf 10 8lxT ~ ~lfc}all'i cJ?l" ~ # cYITTr ~. ~ "fficfJR, Qct~fllxl, \Y7 ~ (m), \iTI" qR~1tc.-cfr-:r # Fc1f.4Ntc. %, ~ fi:F:f, ~ cfl" ~ ~ cfJ ~ (2) # Fc1f.4Ntc. cllclxil~ll'i cfJ crf cJ?l", c11fo1fvl!cb 0~1~.-i ~ m cfJ ~ 3T~ ~~ qR cITT" ~ ~ ~ (~) cf) ~ ~. \iTI" ~ ~ "ITT, BcR'f ~ cf) ·cfilc¥f (3) # Fc1f.4Ntc. ahr, ~ '3"WT ft~ %, cfJ ~. cfiTc¥f (4) # ~ -rm ~ ~ ~ # Fc1f.4Ntc. ~ cfJ ~. ~ (5) B Fc1f.4Ntc. ~ ~. "cblc¥f (6) B Fc1f.4Ntc. ~tf,TI Cl~ ~ cfJ 3T~ ~ ~. qR~ltc.-"Q"cfj" # Fc1f.4Ntc. ~ -q-q' qR~ltc.-cTT # Fc1f.4Ntc. ~ ~ cf) ~. BcR'f ~ cf) ~ ~ m cITT" cf) 'T@A" ~. ~ 1 ~. 2014 ~. T1f ~ >IGFf ~ %, 3T~:-

3T. ol.lqtll~"'i cf>T cr1f w.

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(3) (4)

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(2)~ ~ ( ~~ t11 fr! cb 17fc'f 2014-:--19 clfr ~ 15.2(2) ~ ~) ( 1) "ffi1,A ~ ( 3T] ti I r'I cfj 17fc'f " 2014-19 clfr ~ 15.2(4) ~ ~)

(2)m~ ~ (~~ di r'I cfj 17fc'f 2014-19 clfr

(5) (6)

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2. x~ ITT "If ~ c.nWll' 1TlTT 1iTT'T, cl I fill M c/J 'c/Jx fcr:rrlT &RT~~ TJ<t ~ lJliTUf-tf>f "If ~ "ITT I

3. ~ fcl'iwT ~ "fflffl, ~&RT~ c11fu1fvl!c/J ~ lJliTUf tf>f mffif cITTcTT "ITT I

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(cp) ~ ~ u1P1 cb ~ c#l" x~ a=r=rm ......................... . (~) fc1 tl l--11 "i 01~ d1 r'I cb ~ lf fcrx-c'1R - (~) fcrx-c'1R cf)" ~ '3~1G"i a-Tl-l"c'1T (err) fcrx-c'1R cf)"~ '3~1G"i a-Tl-l"c'1T 11 (,r) Fcl~'"l,.:i ~~lr'lcti ~ ~ ~1c1c,11ctix 01 (~) ~lclc,1"ic!zc'1 ~ qJT ;,r:r ..................... . (err) ~ I cl c,1"1 cfix O I cfi ~ '3 tll I c;-, m ....................................... . (cfl.:r) ~1c1c,11cfix 0 1 cfi -q-m '3t<-Jlc;-, m ................................. .

10. "lf6 m Lf?f ~ .......................... xl ~ ............................ "c'1"cf> (cff-iT f0:f flfP.i~e1 ~ ~) c#r ~ cfi ~ ~ t I ~~ ......................... . ~ ......................... . ~ITT ................... . ~ ······················· ~ I '(iii I c1 cfi ~ /~~tlcP/~ fGrc;rr ~ ~ ~ ~ ............. (;,r:r) tPITlJ,{ilJq, ~ xJ~qJci cB° -;:rr, ~ cf~~. --V'IT~ (~.tfi. ~) fctffi~ .=n:11 ~. ~•-licb : 19.07.2016 ~ ~-10-2s/2016/qfq)/-qi:q (67) - ~ cB" ~ cB" Gijith~ 348 cB" m cB" 3ijflx 0 1 "#, ~ fcMT.T ~ ~ cp1Ticp ~-10-2s/2016/cffcbj-qf:q (67) ~•-ticb 19.7.2016 ~ ~ xl'JlJqJc1 cB" ~ ~. ~ IDxl !.lcbl~li:1 ~ \JJ"@T %1 12 0~-till<f, cB" xl1J£1q1&1 cB" -;:rr, ~ cf~ ~l~~lljx-llx, -4:-r~ N.tfi. mrar) fctffi ~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION Naya Raipur, Dated 19.7.2016 No. F-10-28/2016/CT/V (67) - 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 in whole from payment of Entry Tax payable under the said Act, to the class of dealers specified in column (2) of the Schedule below, other than those• industries (ineligible) as specified in Annexure-III, from the date of commencement of commercial production or from the desired date of exemption from tax in first time, whichever is earlier; according to the area specified in column (3) where industry is situated and to the industries specified in. class of industries of column (4), for the period specified in column (5), subject to the major restrictions and conditions specified in column (6) of the said Schedule, in accordance with the procedure specified in Annexure-I and general conditions specified in Annexure-II, with effect from 1st November, 2014, namely:-

SCHEDULE s. Class of dealers Area, where Class of Period of Major restrictions and No. industry is industries Exemption conditions subject to .situated which exemption is granted

(1) (2) (3) (4) (5) (6) 1 Such registered d.ealers (a) In the (1) General 5 years 1. When· the goods who have established a industrially Industry specified m Schedule-II new industries in the developing (as per para and III of the form of Micro/ Small/ areas 15.2 (4) of Chhattisgarh Sthaniya Medium/ Large (as per Industrial Kshetra Me Mal Ke Industrial Unit or Mega appendix-7 Policy Pravesh Par Kar Project or Ultra Mega of Industrial 2014-19) Adhiniyam, 1976 (No. 52 Project Policy 2014- of 1976) (excluding the or 19) (2) Priority 6 years goods obtained from who undertakes Industry captive quarry/mining expansion (as per para lease in the State, diesel or 15.2(2) of and petrol) entered in to a diversification in the Industrial local area for existing industrial unit Policy consumption or use in the with prior 2014-19) process of manufacture. acknowledgement.

2. The goods entered into a local area should be specified in Registration

(b) In (I) General 6 years Certificate issued by the industrially lndustry(as Commercial Tax backward per para Department. areas ( as per 15.2(4) of appendix-8 Industrial of Industrial Policy 3. Dealer holds a Policy 2014- 2014-19) commercial production 19) certificate issued by the

(2) Priority 7 years competent authority of the Industry (as Industries Department. per para

15.2(2) of 4. Dealer holds the Industrial exemption eligibility Policy certificate issued by the 2014-19) competent authority.

5. The New Industrial Unit shall get the exemption up to the originally proposed production capacity; the units undertaking expansion m existing industrial unit shall get the exemption on expanded production capacity; and Industrial Units undertaking diversification shall get exemption on proposed diversification.

6. The dealer shall. provide employment to, in case of unskilled labours at least 90 percent, in case of skilled workers at least 50 per cent and m case of administrative staff at 2 least 33 per cent, domiciled in the State.

Note: (I) As per para 15.20 of Industrial Policy 2014-2019, new industries established by new allotment of land in Industrial areas/park, shall be eligible for additional period of one year exemption, in addition to period mentioned in the schedule above. However for industries established by transfer of land in industrial area, additional exemption of 1 year shall not be available.

(2) As per para 15.4 and para 15;5 of Industrial Policy 2014-19, eligible industries established by Non Resident Indians (NRI), Foreign Direct Investment, Export Unit , Industries using Foreign techniques, women entrepreneur, retired Indian Military soldier/s of state origin, person or families affected by naxalism and physically challenged entrepreneur shall be eligible for an additional one year exemption, in addition to period mentioned in the schedule above. Also, if the category of entrepreneur enlisted herein , falls within as per Note ( 1) above , then they shall be entitled for an exemption of another 1 year as specified in Note(l ).

(3) In case Goods and Services Tax (GST) is enforced by the Government of India during the period of the Industrial Policy 2014-19, the exemption from Entry Tax will be limited from date of eligibility to the date of enforcement of GST.

(4) For the purpose of this notification, definitions are as under -

(i) "Registered Dealer" means the dealer registered under the Chhattisgarh Vaiu·e Added Tax Act, 2005(No.2 of 2005).

(ii) The definitions specified in Annexure 1 of Industrial Policy 2014-19 shall be applicable.

(iii) For the terms which are not defined in Appendix 1 of the Industrial Policy 2014-19 , the definition given in the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) shall be applicable for the purposes of this notification.

(5) As per note appended to para 18 of Appendix 1 of the Industrial Policy 2014-19 , "investments generated due to amalgamation or merger" means the complete or partial usage of existing assets, which includes· land, shed and building, plant and machinery, electricity and /or water supply system etc, created by investment of existing industries . ANNEXURE-1

1. (One) A registered dealer who establishes a new eligible industrial unit or undertakes expansion/diversification in the existing industrial unit and is desirous of availing exemption from payment of entry tax under this notification, shall make an application in Form A, complete in all respect, to the Chief General Manager/ General Manager, District Trade and Industry Centre of the concerned district wherein such industrial unit is located. The application shall be made ordinarily within 1 year from the date of commencement of commercial production in the industry. The certificates issued by Industries Department 3 and Commercial Tax Department such as E.M. part-I or an alternative certificate issued by the State Government ( as the case may be ), E.M. part-2 (if applicable), Commercial Production Certificate, registration certificate of Commercial Tax Department and self attested certificate related to investor class as per Para 15.15 of the Industrial Policy 2014-19, shall be attached along with the application.

Note : It is clarified that application related to entry tax exemption under this notification shall not be accepted in any condition after expiry of the period of Industrial Policy 2014-19, but if the period of 1 year from the date of commercial production of any unit falls beyond the expiry of Industrial Policy 2014-19, then the last date of application for concerned unit shall be one year from the date of commencement of commercial production. (Two) Where such an application is made after the prescribed time limit and the competent Committee to consider such application and to take a decision with regard to the determination of an eligibility of the certificate, is satisfied that the application could not be submitted by the dealer in time for sufficient reasons, then it may, for reasons to be recorded in writing, condone such delay, which shall not be more than 12 months, and consider and dispose off the application on merits. There shall not be considered on the case of further delay.

2. One copy of the said application shall also be sent to the Commercial Tax Officer of the circle where such dealer is registered under Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005)

3. The Chief General Manager / General Manager, District Trade and Industry Centre and Commercial Tax Department of the circle receiving the application shall give the acknowledgement of the receipt of the application and registration number will be mentioned in this acknowledgement. Any incomplete details in the application form will be given in writing within 15 days to the applicant. Thereafter corrected application will be accepted only once.

4. In case of Micro and Small Industrial Unit, officer of District Trade and Industry Centre/Commercial Tax Officer shall after enquiry and verification of the particulars given in the application, submit his report to the Chief General Manager/General Manager, District Trade and Industry Centre and Deputy Commissioner Commercial Tax respectively and in case of Medium-Large Industrial Unit, Mega Project and Ultra Mega Industry to the Industries Commissioner/Director and Commissioner of Commercial Tax respectively.

5. There shall be two Committees for considering the application made by such industrial units for exemption from payment of entry tax under this notification, -

(a) The DistrictLeveI Committee-

1. Collector of the District

2. Officer not below the rank of Joint Director posted in the Directorate of Industries.

3.. Lead Bank Officer 4 Chairman Vice­ Chairman Member

(b)

4. Deputy Commissioner of Commercial Tax

5. General Manager, Chhattisgarh State Industrial Development Corporation Ltd. (who is an officer of the rank of Deputy Director in Industries Department of State Government)

6. Chief-General Manager/General Manager, District Trade and Industry Centre The State Level Committee -

1. Commissioner, Commercial Tax 2 Managing Director, Chhattisgarh State Industrial Development Corporation Ltd. 3 Commissioner/Director Industries Member Member Member- Secretary Chairman Member Member Secretary

6. The quorum for the District Level Committee shall be 3 and for the State Level Committee it shall be 2, but the quorum in respect of the District Level Committee shall not be deemed to have been completed in the absence of the Member mentioned at serial number 4 of the District Level Committee and Serial No. 1 of the State Level Committee. In the absence of the Chairman, the Vice-chairman of the District Level Committee shall preside and decide the matters thereof. In sittings of District level committee and State level committee , the case shall be presented before them by mentioning the Case Registration number .

7. The District Level Committee shall adjudge the eligibility of Micro & Small Industrial Units and the State Level Committee shall adjudge the eligibility of the Medium / Large Industrial Unit, Mega Project and Ultra Mega Project.

8. State Level Committee shall have the power to condone the delay in the filing of application / to hear the appeal of dealers against the orders of the District Level committee.

9. On approval / rejection of case by District Level Committee, Chief General Manager/General Manager of District Trade and Industries Centre will accordingly issue eligibility certificate / Cancellation order. On approval / rejection of case by State Level Committee, Commissioner/Director Industries will issue accordingly eligibility certificate/Cancellation order. Cancellation Order shall contain reasons of cancellation, designation of appellate authority and also mention specified period for appeal.

10. Before issuing eligibility certificate, the dealer shall have to execute and register an agreement in the prescribed form on his own expenses with the Chief General Manager/General Manager of the concerned District Trade and Industry Centre.

11. The Committee shall ordinarily meet once in 3 months but meeting may be convened more frequently keeping in view the number of pending applications. The Committee 5 may after consideration of each case decide to grant the eligibility certificate or to reject the application made thereof or call for additional information.

12. The State Level Committee shall have all powers either suo motto or on reference, to review its ·own decision or the decision of the District Level Committee or to give direction to the District Level Committee. State Level Committee shall be Appellate Committee against cancellation orders of the District level Committee. Once the matter is decided by the State Level Committee, review request of Industrial Units shall not be accepted.

13. The directions issued by the State Level Committee under this notification in respect of exemption scheme shall be binding on District Level Committee.

14. In the event of any dispute arising out of the decision of the State Level Committee regarding the eligibility of the facility of exemption from payment of tax by any dealer under this notification or any matter connected therewith, the matter may be referred to the State Appellate Forum. This appeal may be lie within 60 days from the date of communication of the order of State Level Committee.

(i) The State Appellate Forum shall consist of:

1. Minister in-charge, Commerce and Industries Department

2. Minister in-charge, Commercial Tax Department

3. Principal Secretary/Secretary, Commercial Tax Department

4. Principal Secretary/Secretary, Law and Legislative Affairs Department Chairman Member Member Member

5. Principal Secretary/Secretary, Commerce and Industries Member- Department Secretary

(ii) The quorum for the State Appellate Forum shall be three and the quorum shall not be deemed to have been completed in absence of the member specified at Sr. No.4 and any one out of the members specified at Sr. No. 2 or 3 of sub para (i).

(iii) The State Appellate Forum shall, after consideration of each case referred to it, pass such order keeping in consonance with the provisions of the notification as it may think fit. Before passing of such order, Member Secretary, State Level Committee shall be given an opportunity to present case before Forum.

(iv) The order passed by the State Appellate Forum shall be final and binding and reconsideration/ review of said order shall not be entertained. ANNEXURE-11 The exemption under this notification shall be available subject to the following general conditions:-

1. (a) The dealer shall obtain a permanent eligibility certificate from the officer authorised for this purpose in the form and procedure specified in Form-B specifying inter alia the goods in respect of which the exemption is available and shall furnish a copy of such certificate to the assessing authority at the time of his assessment.

(b) A copy of such certificate shall be furnished by the dealer along with his return for the quarter during which such certificate was issued to him. 6

(c) Complete payment of other commercial taxes/ VAT payable to Government and return of the last quarter shall be submitted.

2. If an eligibility certificate has been issued to a dealer due to misrepresentation of facts or on the basis of incorrect or false information furnished by him, the certificate shall be revoked from the date it was issued and thereupon the exemption under the notification shall stand withdrawn and the entire amount of tax in respect of which exemption has been availed of up to the date of cancellation shall be recoverable from the dealer in one installment along with simple interest of 12% per annum.

3. (a) If a dealer establishes a new industrial unit but closes down or deliberately reduces production substantially in an existing industrial unit within the state engaged in production of the same product, the eligibility certificate shall be cancelled by the competent authority issuing of such certificate and such cancellation order shall take effect from the date on which such substantial reduction in production has taken place.

(b) A substantial reduction in production shall be deemed to have occurred if the production of the same product has fallen below the level of the average production of the preceding 5 years or 50% of the installed capacity, whichever is less.

4. A dealer who opts to avail of exemption under this notification in respect of a new industrial unit established by him and who already holds a registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) for any other business activity shall, notwithstanding such registration, obtain a separate registration certificate as a new manufacturer industrial unit.

5. (a) The dealer shall keep the industrial unit running during the period of eligibility for exemption and also continue to do so for a period of five years from the date of expiry of the period of eligibility for exemption.

(b) Without the prior permission in writing of the Commissioner /Director Industries, the dealer.shall not,-

(1) Change the location in whole or in part of the industrial unit; or

(2) Dispose of any substantial part of the total capital investment in the industrial unit; or

(3) Effect any change in the ownership during the period in which the facility of exemption is availed of and also within a period of five years from the date of expiry of the period of eligibility for exemption.

Note : Change of ownership will be considered if holding is of less than 51 % shares in the industry; or

(c) in case a change in ownership is permitted, all the rights and liabilities under this notification shall passed on to the new owner.

6. The dealer shall regularly furnish the returns required to be furnished under the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) and the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), before the Commercial Tax officer. 7

7. Every dealer shall maintain a ledger including details of materials purchased and products sold in respect of which the facility of exemption from payment of tax is availed of.

8. If the amount of tax in respect of which the facility of exemption is availed of exceeds Rs. 5 Lakhs in a year, the certificate of eligibility shall be valid only if the dealer produces an affidavit before the concerned Commercial Tax Officer a duly signed and self attested certificate of production.

9. The dealers shall provide minimum percentage of employment specified under this notification to the persons domiciled of the state in the category of unskilled labour, skilled labour and administrative posts during each year of the period of Eligibility Certificate.

10. (a) Any breach of any of the provisions and any of the conditions in this notification shall render the eligibility certificate liable for cancellation by the Committee sanctioning the issue of such certificate under this notification.

(b) If the circumstances so warrant, such cancellation may be given retrospective effect. ANNEXURE-111 (Appendix-II of Industrial Policy 2014-19) (List of Saturated ineligible Industries)

(a) List of saturated industries for the entire state -

1. Pan Masala, Gutkha, Supari and tobacco based industries.

2. Alcohol, Distillery and alcohol based beverages.

3. Crackers, Matchbox and industries related to Fireworks.

4. Saw mill.

5. Leather tannery.

6. Slaughter house.

7. Re-packing of any product.

8. Mineral water.

9. Polythene Bag (excluding HOPE bags). 1

10. Coal and Coke briquette, coal screening (excluding coal washery).

11. Manufacturing of Lime, Lime powder, Lime chips, Dolomite powder and all types of mineral powder.

12. Crushing, grinding and pulverizing of all type of mineral materials.

13. Stone crusher/ manufacturing of Ballast (gitti).

14. Sponge Iron.

15. Clinker.

16. Such other industries which may be notified by the State Government .

(b) List of saturated industries for industrially developing areas-

1. Rice Mill, Paddy parboiling and mechanised cleaning.

2. Huller Milt

3. Murmura Mill.

4. Solvent Extraction Plant based on Rice bran.

5. Refining of edible oil (independent unit)/refinery. 8

6. Mini Cement Plant.

7. Such other industries which may be notified by the State Government.

Note- In case of establishment of industry of saturated category along with industry of any other category, the eligibility under industrial investment promotion shall be decided by way of deducing the investment made on saturated category product from the investment of entire project. FORM-A Appiication for eligibility certificate for exemption from payment of entry tax (Under Commercial Tax Department Notification No ............. Dated ........................ ) I ..................................................................... (Name of the dealer) holding registration certificate No. .. ............................ Validity date .......................... under the Chhattisgarh Value Added Tax Act, 2005 and Central Sales Tax Act have established a new industrial unit / have undertaken expansion/diversification in my existing Industrial unit under the name(Name of unit) .................................... located at (Place) ....................... in the district of Chhattisgarh, the particulars whereof are given below,- 1 (A) - Name and Address of Industrial Unit (B) -Factory Installation Location - Village ..................... Block ............... District .............. .. 2 Registration Details: (A) E.M. part-]/ Alternate Certificate E.M. part-2 I.E.M. No. Industrial License No. (B) Commercial Production Certificate (C) Under Chhattisgarh Value Added Tax Act, 2005 (No. 2of 2005) (D) Others ( if any, pl specify) 3 Category of Industry (A) New industrial unit / Expansion in the existing industrial unit/ Diversification in the existing Industrial Unit (B) Micro/Small/Medium/Large/Mega/Ultra Mega

4. Category of Entrepreneur: General/SC/ST/NRI/FDI/Export Unit/ Industry using Foreign Technology /Women Entrepreneur/Retd Military Personnel of State origin / Naxalism Affected Person/family/ Physically Challenged Person

5. Industry Product Details :

(1) New (1) Product Name 9

(2) Annual Production Capacity ( in Quantity )

(3) Date of commencement of Commhcial Production

(2) Expansion in the existing Industrial unit

1. Product Name

2. Annual Production Capacity( in Quantity ) before expansion

3. Annual Production Capacity ( in Quantity) after expansion

4. Expanded Production Capacity

5. Date ofcommencement of Commercial Production in the expanded capacity

(3) Diversification in the Existing Industrial Unit

1. Product and Production capacity ( in Quantity) in the existing Unit

2. Diversification in the existing Unit

(i) Diversified Product

(ii) Yearly production capacity( in Quantity) of Diversified Product

(iii) Date of commencement of production of Diversified Product

6. Fixed capital investment in the New Industrial Unit/ expansion in the existing industrial unit/ Diversification in the existing Industrial Unit ( Rs in Lakhs) SI.No. Particulars Investment Details Percentage New Existing Expansion/ Total Fixed Increase Industrial Industry Diversification Capital Unit in the existing lnvestmerit Industry

(1) (2) (3) (4) (5) (6) (7)

1. Land 2 Shed /Building 3 Plant & Machinery 4 Electricity Supply 5 Water Supply Total

7. . Details of Entry/ies of Product/s manufactured in New Industrial Unit/Expansion/Diversification of Production Capacity in Existing Industrial Unit in

(a) VAT Registration Certificate

(b) Commercial Production Certificate

8. Particulars of goods for consumption or use in the process of manufactures.No. Description of goods Quantity I 10 2

3.

9. Date of first purchase of raw material along with name

10. Compliance of Employment Criteria - (A) New Industrial Unit Category of labour Total No. of No. of employment Percentage of employment provided to the domiciled employment provided to provided residents of the state the domiciled residents of the state in total employment

(1) (2) (3) (4) Unskilled Labour Skilled Labour Administrative/ Managerial Post (B) Expansion/ Diversification in the existing Industrial Unit Employment Employment Employment Total Increase m Percentage of in the given till the given after employment the increasing existing date of the given after employment employment Industrial commencem Expansion/ the Unit ent of the Diversificatio Expansion/ commercial n in the Diversificatio production in Existing n in the the existing Industry existing Industrial Industry Unit (I) (2) (3) (4) (5) (6) Unskilled Labour Skilled Labour Administrati ve/ Managerial Post Total

11. Date opted for exemption of entry tax ( Date of commencement of Commercial production or date of taking exemption for the first time, whichever is earlier)

12. Bank Account number of the Unit- I I

13. PAN Number/ TIN/CIN Number The applicant prays that he niay be granted an permanent eligibility certificate for exemption from payment of entry tax under the said notification. Place .......................... . Signature ................................... . Date ........................... . Designation Seal DECLARATION I ............................................... (Name and Post of the deponent) (Name and Address of the Industrial Unit) declare that all the information provided by me in this application is true to my knowledge and I have the full knowledge of the content of the Notification and I am authorized to make Declaration on behalf of ......................... . ( Name of Dealer/Industry). I shall comply with the general conditions specified in Annexure-II and the terms and conditions given in the Column 6 of Schedule of the said notification. I also declare that the No Objection Certificate/s (NOC/s) for the Establishment/Management of Industry, as provided, are Valid/Updated. On breach of any conditions by me if eligibility certificate for exemption is cancelled by the sanctioning authority then I shall pay the entire amount of tax in one installment in respect of which exemption has been availed of upto the date of cancellation with applicable interest within one month . I.

2.

3. Place .......................... . Signature ..................................... . Date ........................... . Name & Designation Address FORM-B Certificate of Eligibility for Exemption of".Entry Tax (Issued under Commercial Tax Department Notification No ..................... dated .................. ) I. Certified that the dealer (Name and address) ........................................... holding registration certificate No ................................ date ................. under the Chhattisgarh Value Added Tax Act, 2005 is eligible to avail of the facility of exemption from payment of entry tax in respect of the new industrial unit / expanded capacity of the existing industrial unit/Diversification in the existing Industrial Unit.

2. The dealer has established a new industrial unit/has undertaken expansion in his existing industrial unit/ has done Diversification in the Existing Industrial Unit and is eligible for availing of the aforesaid facility in respect of the following goods consumed or used in the 12 process of manufacture of goods and the said goods are specified in his registration certificate under the Chhattisgarh Value Added Tax Act, 2005:

(1) ··············· .................... .

(2) .................................. .

(3) ................................. .

(4) .................................. .

3. The dealer has commenced commercial production on ___ for new industrial establishment/ expansion/diversification in existing industrial establishment

4. Product and the Annual Production capacity of the New Industrial Unit Or In case of the Expansion in the existing Industrial Unit, the expanded yearly production capacity

(a) Production capacity prior to expansion ................................................... .

(b) Production capacity after to expansion .................................................... ..

(c) In Diversification, nam_e and capacity of product of existing Unit, the Diversified product and production capacity.

5. The dealer has opted for entry tax exemption from

6.

7.

8.

9. date ............................................................. . The dealer has commenced production in the new industrial unit/in the expanded capacity of the existing industrial unit on ....................... . Category of Industry ((General Sector Industry/ Special Thrust Sector Industry) ........................ . Area where the industry is situated (Industrially Developing Area/ Industrially Backward Area) ....................................... . Production capacity of the industrial unit-

(a) Installed capacity of the new industrial unit

(b) Expansion in the existing industrial unit-

(i) Production capacity prior to expansion ................................................... .

(ii) Production capacity after to expansion ..................................................... .

(c) Diversification in the existing industrial unit-

(i) Diversified Product Name

(ii) Production capacity prior to diversification ................................................. .

(iii) Production capacity after to diversification ................................................ ..

10. This certificate is valid for the period from ................. to ..................... (both days inclusive). Place ........................... . Date ........................... . 13 Signature ............................... .. Designation ............................ . {Director/Commissioners Industries / CGM/GM DTIC ......................... (name)} By order and in the name of the Govem~r ~f Chhattisgarh, T~ ( A. P. Tripathi) Special Secretary Subject-Chhattisgarh Entry Tax Adhisuchna No. 23-31.03.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 24-31.03.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 33-31.03.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 34-31.03.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 35-31.03.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 49-13.04.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 53-21.04.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 54-29.04.2016 Subject-Chhattisgarh Entry Tax Adhisuchna No. 67-19.07.2016