·~~~~~~~ ~ W@R < f.r-rr ~ ~ > ~ WlUl ~ ~-~ ~-2-22-{§ffi~M~ 'Nie / 38 fu. ~- -fm;nf, ~ 30-05-2001." a t ,; , .: ~~ "0diti•I~/~/ 09/2013-2015." (lijiQSI ~291] (aIB"rl-11(01) ~lftlcfil( ~ !i.cfil~ld ~ . mircm, ~ 25~ 2016- l>,llqUJ 3, ~ 1938 cJlfulfvll¢ cf>x ~ ~- lffiAcfr 'l,cf,,, ,=rm ~ 'llfT ~ -~ 19 ~ 2016 ~ ~-10-2a/2016/q1cp/ qtq (67). - IJrnl{l•l<f ~ ITT "If llTC1 ct ffl ~ <ITT" ~- 1976 (w. 52 ~ 1976) mt tITTT 10 &RT >Rm ~ cITT ~ "If ~ ~-~ ~- qac@xl, \1'l ~ (m). \JlT qR~1t1c-cfR "If Rlf.:l R!t<c t xf ~- ~ cfr .~ ~ ct ~ (2) "If Rlf.:lf<!te cllclfllfli<i) * cr.-f cfiT, cllful~¢ ~ ~ ffl * ~ 3l~ ~~~<ITT" xf ~ ~ (~) * ~ xf. \JlT 'lfr ~ "ITT. ~ ~ * ~ (3) "If Rlf.:lf<!te ~- '1f6i '3"WTT fu-TTI t, * ~ -~ (4) "If ~ ~ ~ mt -'>TUfr "If Rlf.:lf<!te ~ * ~-~ (5) "If Fc1Plf<!t1c ~ ~-~ (6) "If Rlf.:lf<!t<c frm£T-TT Til2TT Wffi' ct 3lurcfr;, ~ ~ -~-~ +'i Rlf.:lf<!t<c ~ ~ ~-zj "If Rlf.:lf<!t<c ~ waf ct ~-~ ~ * 3lqpf ~ ffl <ITT" * ~ xf, ~ 1 ~- 2014 xf, ~ ~ ~ ~ t_ 3l~:- 3l. w.
( 1) (2) (3)
(q)) ~€llPI¢ ~ xf Fc1 ¢ l{l ~ft c1 ~ +f (3f'1dlfrlcp ;f@r 2014-19 * qR~ll'c-7 * ~)
(4)
(1) ~ '3"WTT (~€llfTI¢ ~ 2014-19 mt ~ 15.2(4) * ~)
(2) ~ '3"WTT (~€lWI¢ ~ 2014-19 mt ~ 15.2(2) * ~) 581 ~ mt ~ ~ cf2TT Will ~ ~ 3Turcfr;, ~ ~ ~ cfr ~ t
(5) (6) 5 cJll 6 "cflf
1. "16f 1Jc-c11fl•l<f ~ ITT +f llTC1 * ffl ~ <ITT" ~- 1976 (w. 52 ~ 1976) mt ~-zj ~ cfR -i'i Fc1Plf<!t1c llTC1 (~ it fu-TTI ~ cl'clTTT /~ ~ xf ~ llTC1, ~ cf2TT ~ cfiT ~) * Rlf.:ll-lfu1 1WP<TT # ~ <TT ~ ~ ~ ITT +r ffl <ITT"T<TT ~ I 582 i,-q: ~ fc'lw,r,, 3ll€1Wicp ~ "I{ fcR:illx ~ -gr 3T~ fc'lw,r,, 3ll €11 r'I cp ~ "I{ ~lc1c1lcp,!Oj (-s I l1 qffHthcfi~I .--J ), 1i'l ~ ~ ~"ITTI tfai1w1¢~. ~ 2s~ 2016 (~) 0111:-il l 'IC/J ~~~ al?lT "I{ (J!ldifrlcp ~ cfi ~-8 cfi~)
(1) WTfRf ~ (311 al r'I cp ~ 201 4-19 ~ fflcITT 15.2(4) cfi ~) 6 q1Sf
(2) ~ 7 q1Sf ~ (3Tl€1lr'lcp ~ 2014-19 ~ fflcITT 15.2(2) cfi ~)
2. ~ ITT l1' ~ ~ rn:rr lffc1, c11filil"v-iicp <R fcl'i:rrT m vlTft ~ 7PT ~ ~ - 'Cf?T "I{ zj "ITT I
3. ~ fcl'i:rrT 'cfi" '{'fafll ~ m ~ c1 1fil1fviicp ~ ~ 'Cf5T tTTfur c!R"ITT "ITT I
4. cllc1filli"i 'f'fafll ~ &Rf vlTft w ~ ~ 'Cf5T qi"[ tTI'fuf c!R"ITT "ITT I
5. ~ 3ll€1ir'lcp ~ cITT "@' \.l «-1 I fc1 c'1 ~ aTllcTT c9"q? W ~ ITTTTT -c;ct ~ 3ll €1ir'I cp ~ "I{ fcR:illx ffl cfRfr ~ cITT Rl«-11 Ra ~ aTllcTT 1:R w W'<i ITTTIT; "C;ct ~1c1c1lcpx0 1 (-sll1clft.--J) ffl cfRfr JJl d1fr1 ¢ ~ cITT \.l«-IIRle1 ~,c1c1"iqj,!Oj 1:R w ~ ITTTTT I
6. clJqfi llll, ~ cfi "@' f.'1c11ffl<1'i cITT, ~ ~ cfi ~ "I{ ~ 90 ~. n~ cfj ~ "J{ ~ -'>11'1C/JI ~5o~Tim \.l~llfi~l1 (\:fq'~) ~ cfi ~1{~33~ ~'\RR<ITT1n l
(1) 3ll€1Wicp ~ 2014- 19 ~ fflcITT 15.20 cfi ~. 3ll€11r'lcp al?IT/ITT "I{ ~ 11-~ W'<i cfJx x~ ~ ~ cITT, ~ ~ B 0f@ftrn 3fclfu cfi ~ -~ cJi:f ~ ~ ~ ~ ~ ~ ~ ITTTTT I Timfi:r ~ - "11 3f!Wr'icp ITT B ~ i:s«iie1x0 1 cfi 1,TUJ1, ~ x~ t. ~ ~ q1Sf ~ ~ W ~ ~ ITTTTT 1
(2) 3ll€1Wicp ~ 2014-19 ~ ffl<ITT 15.4 -c;ct 15.5 cfi ~. 3TWITTfi 'lffidl<T (';<1.3lR.~.), "\.lc'lle'f ~ ~ (-c;cn.-m.~.), ~ ~. ~ ~ cfi ~ "'3"W1T \~ ffl qRq "'3"W7T, ~ ~. 'l'fRfill! ~ ~ -8 c1 I f.'1 qrn ~ cfi ~. .--J <ffl 61 c1 I~ ~ ~ u:rfcffi 7:fT 1:ITTcITT "C;cf f;r:~ crt cfi ~ m x~ qf3[ "i3"WTlT cITT, ~ ~ "I{ 0f@ftie1 3fclfu cfi ~. ~ cJi:f ~ ~ ~ ~ ~ ITTTTT 1 ~ ~ ~ crf cfi ~-~ t'rq (1) ~ ~ B 3T@ t ill ~ t'rq (1) B Rlf.'1Fcftc. ~ ~ 1 q1Sf ~ W ~ ~ ITTTJT I
(3) ~ J!l€1lr'icp ~ 2014-19 ~ ~ "I{ 'Bffif ~ &RT ~ "C;ct ~ ~ (GST) ~ ~ ufTffi till~ cfJx cfi :f@R ~ W, 1fBlfil ~ 1fifu ~ ~ -c;ct ~ ~ (GST) ~ ~ ~ 1flfu c9"q? ~ "ITT ~ I
(4) ~ ~ cfi ~ -gg, ~ f.'1>-.--Jljfilx 6- (~) "~ cllc1fi ill"i·· ~ ~ t \:9rnlfi•id ~ ~ cfJx ~- 2005 (cp.2 ~ 2005) cfi 3T'cfr.--J' ~ cllc1x-ll4'!; (c:'r) 3fl€1Wicp ~ 2014-19 cfi ~ - 1 l'i Rlf.'1Fcftc. ~ ~ 611ft; 582 ( 1) (elf,) W-<i;", \JJ1" JlltllfrlcJi ~ 2014-19 cf) qR~ICc-1 B ~ -;:,m 5, ~ ~ ~ ct ~ -gg, \:9ct'l1x-PI~ x~ ITT -ir ~ ct i:rcm ~ <ITT ~. 1976 (w. 52 ~ 1976) -ir cft ~ ~ C1T'l 617ft 1
(5) JJ~t1W1cJi ~ 2014-19 ct qR~1ec-1 ct ~ rn -ir cft ~ trq ct ~. "fl1-J1~c1 .-i m ~ ct c1?RUr ~ ~,, ~ ~ t fuu.:rR 3!1t1WlcJi ~ct~~~ fuu.:rR 3ffl<lt, ~ ~. m "C/cf ~. 1<1R "C/cf ~. fctwr "C/cf I 3l21c!T ~ ~ e<TcR~ m flfnifc;i ci ~. <ITT 1!;1f <TT ~ ~ ~ ~ I qR~lt-c- ~
1. (~) ~ ~ ~ &1c1fl1~l ~ "4'R ~ 3flt11r'lcJi ~ x~ cJft t m fuu.:rR Jllt11fr1cJi ~ -ir fcffiITT / i!lc1c>1"1¢x 01 TTP<TT t "C/cf ~ ~ ct 3Tt1T-'r i:rcm <ITT ct 'l_fmR ~ ~ ~ m cJft crrm cITTW t, ill ~ - qi -ir, 1!;1f 3TTcR.-J" ~ ~ ct ~ ~ "C/cf ~ ~ cf) ~ +fiffiloit1cf> I +fiffiloit1cf>, ~ ~ df1 Sil r'I cJi ~ ft~ t ~ 3TTcR.-J" cfRTTT I 3TTcR.-J" {l I l-J 1.-ll (1: ~ B cl I fill R,-1-1 cJi ~ ~ 68 cJft ~ ~ 1 qc;f cf) 'lfRR fcpm ~ I 3TTcR.-J" i:r3I cfi "{ll~ ~ fc1'iwr er c11fil1lv<-1cJi <ITT fc1'iwr &RT vTTfr ~ <Tit "W'froT i:r.;r "<:Im t ozi:ro ~-I m ~ mfR &RT "fm ~ vfA clT<1"1 ~cJifc;qcJi "W'froT i:r:31, ~~ft~ "ITT, to-r,o ~- II (~ C1T'l "ITT ill). c11fil1Ri-1-1cJi ~ "W'froT °4"?1", c11fil1Ri-1-1cJi <ITT fc1'iwr ct ~ ~ i:r3I (12:ff 311t1W1cJi ~ 2014-19 cJft ~ 15.1 5 cfi ~ ~ cfi cTTf ~ ~ Ns.ll-Jlfillci "W'froT i:r:31 ~ ffl ITT I itcT : % ~ fm<rr "iJlTill t Fcn ~ ~ ct 3lt1T-'r WM <ITT ct 'l_fmR ~ ~ tg ~ 3TTcR.-J" ~ ~ ~ B Jllt!W'lcJi ~ 2014-19 cJft ~ cf) ~ cf) ~ ~ -;:,m ~ ~. ~ ~ ~ ~ cfi c11fil1lv<-1cJi ~ ~ ~ 1 qc;f cJft 31clfu, dfltlifrlcJi ~ 2014-19 cJft ~ cfi ~ cfi ™@ 3ffiiT 5. ill ~ ~ cfi ~ 3TTcR.-J" cJft ~ ~. cl I fil1 R,-1-1 cJi ~ ~ ffl cJft ~ ~ ~ crc;f cJft 617ft I (,rr) "1ITT ~ 3TTcR.-J" ~ "{f1fl1 ~ ct ~ fm<TT 7T<TT m. \7m ~ 3TTcR.-J" ~ ~ w Tim "4'Rffi "W'froT i:r31 cJft "4'Rffi ~ m ct -wl'tr -ir RI Pi ~il 1-1 m ct ~ "{l"a,.:r ~ <ITT % W!TtfR m "iJlT(1T t F<n ~ 3TTcR.-J". cl1 cl fl I ~1 &m ~ cJ?R1IIT ~ "{f1fl1 ~ ~ -;:,m fm<TT \JJT "{l"cITT m, ill %, cITTxUTT ~ ~ <ITT, ~ fcrc;t.r, \JJ1" fcn 12 lTT6 ~ ~ -;:,m 6T1fi, ,ni:p <ITT" ~ 3fR 3TTcR.-J" cfi :ror-~ cfi 3mITT {R ~ TI2TT ~ ~ <ITT' ~ I ~ ~ fu;t.r cfi ~ ~ fcrcrR-;:,mTTP<TT~ I
2. '3cR1 3TTcR.-J" cJft ~ "s.l"fu, \TTl <[ffi cfi cl I fil1 R,-1-1 cJi <ITT' ~ ~ ~ ~ ctr ~. ~ ~ &1clx-11~1 \:Pmlfl•I~ ~~<ITT'~. 2005 (q>_ 2 ~ 2005) cfi 3lt1T-'r ~ t 1
3. 3TTcR.-J" J:ITC(1" ffl cncq ~ ~ "C/cf ~ ~ cf) ~ +fiffiloit1cf> /+fiffiloit1cf> "C/cf <[ffi cfi cl Ifill lv<-1¢ <ITT' ~. ~ cJft ~ ctr ~ ~ cfRTIT ~ ~ ~ B ~ ~ <ITT ~ cfRTTT I 3TTcR.-J" i:r3I "ll ~ ~ ~ ctr \ii 1.-JcJi I~. ~ ~ 15 ~ cf) 'lfRR fuft@" B cft ~ I ci~i!illq ~ 3TTcR.-J" ~ ~ tr qR ~ fm<TT ~ I
4. ~ ~ ~ "\3"W1r ~/cJ1fil1lv1-1cJi q;x fc1'iwr ct ~. ~ -ir cft 1Pft s.iRlf?c1-11· <$7" vfr'cl Tim ~ w cfi ~. ~e+i ~ ~ '3"UT1T ~ ct ~ -ir, s.iffic1~.-i ~: ~ +fiffiloit1cf> /+fiffiloit1cf>, ~ ~ ~ "\3"W1r ~ ~ '31l ~ cl lfillfvl-1¢ cJix ~ \72:ff "l-JUfl,-~ 3!1t!1r'lcJi ~. "o/11 ~ "C/cT ~ "o/11 '3"UTlT cf) ~ B ~: 3ITTffi"/flill<1cJi, ~ ~ 3ITTffi" cl I fill R,-1-1 cJi <ITT ~ ~ ~ I
5. ~ ~ cfi 3lt1T-'r WM <ITT cf) 'l_f@R ~ ~ cfi ~. ~ Jllt!W'lcJi ~ &RT ~ ~ ~ fcrcrR m ct ~ <TT" fl f?l RI 1-1 i "ITT1fi. -
(31) Rir<11~~-
1.
2.
3. ~~ "\3"W1r x-iil 1<1-11c11-1 -ir ~ ~ '1-iil I c1 cJi cJft -'>TUfr ~ 3lf.'r:;:r <ITT ~ 3mufi(~)~~ ! qi ~ ii \C f Is ~ ft i 1& .~ t ~ i i i-~ -~ l t g i I tii ~~! i N ~ N 00 V) fiji ~1 ~ i g ~:[ ~ "St I.() (0 I ~ I f' -~ Is i i ~, g ~ 1& ~ ~ l ! ~~ 1& ! & ~ t ~ I t i ! 1& 1& 1& t - l ! i,'!&'\l;i . Jliisi l ~~ 'I& 1 i- 1 i~e1 ti rel ~~,1 f 'If ~.~ ~ · 'E 'E i i h . .1e t, ~ ~'I ~ l 1& 1, l ,., ~ t, ., I is is 1t · - r" i 1s \j: i t 1s de ~ ~ 1& I~-! 1s ji { i!~f jj i:1a it!i ! ;1&! ; 1& -~ I I ~ w w i ~ ~- 1& _ ~ 1s ~ t t j 1& :J ! i ~ I i ~ t 'I& ,., ~ ~ i Ij ~ [ t i j i I I I\' i t 1& ~·Ii 1 £1&_ ~ 1 ei :- I\' .. ~,,,,~. _I\' ,re@ - ~ 1& 1&1& f! i 11 ! . £ I ;µ- 1S ~ ~ 1S i R5 rv p; f& * i Fl' ,, - .. (') ~ 4- tv 1,; - <') 1& ~ - l i i ~ V ~ ~&:I Ii ~ ~ 1,; i ! ~i 1& ~1& - I ~ i , ~. i!i !- U !t, r! i eii: !~ !ti 11ttt f- U! r ! : i ~ i i iu ti U II it 1tni 1&; !:1a_ !~ tii ~ts U'i&! i I t 11 ! ii~ t~ t! iii'!& i~ti! i! 1~1-! i!!d ii!~!~ I w ~ •~i. HI i! Iii J ii 1hfts Ii l1i1 titti ti f!1i ~ ~ E " " °' jj1& 1 i Ii ~: i h ~ t ! ~ ti~~ ~flit ~i di'!& i (0 r--: cci oi ci ~ N ~ C') "St ~ (~)
2. ~ ~- cllfulfv-llcb cITT" fcrwr - ~
3. ~ ~/~. cllfulfv-llcb "cbx fcrwr - ~
4. ~ ~ /~. ~ 3ITT fmwlT ffl fcl'lwr - ~
5. ~ ~/~, ~ "C;ci' '3"ITT fcrwr - ~-~ xTvxT ~ qJRll ctt ~ ~ ~ !Wft "C;ci' ~- \:l<l-~ (~) cfi Jijmliicb 4 1T fclAR!t<c ~. ('f2lf ~jmliicb 2 <TT 3 1T fclAR!t<c ~ 1T ~ fcnm ~. ctt ~~ 1T ~~"llRlvfPllfil (~) xTvxT ~ qJRll_ ~ ~ ~ ~ 1:R fcRITT cf) ~-~ cf) ~m cf) >!il li.G'l'RI q,1 RfR 1T ~ ~ ~ ~ qrfta" <ITT1TT ~ ftp erg ~ ~ I ~ ~ qrfta" ffl cf) ~ ~ ~- xTvxT ~ ~ q,1 qJRll cf) ~I;, ~ (i:r1;,) ~ ffl <ITT 3lcff-R ~ vlT<11TT I xTvxT ~ qJRll &RT qrfta" ~ ~ "C;ci' <l'~ "ITTTTT 3tR ~ ~ cITT g1Rfi:l1x/ g1Rfc11cb1 ~ ~ ITTlTT I qfQ~1cc-<TT ~ Ji~{li:11 1 ct 31°~ ~c. ~i:.-Jfc.tftia ffi1lR" ~ ct 31~ m ~ ~ ITT"1ft" :-
1. (cfl) cllcix-11~7 ~ ~ cfi fc;fit ~ ~ ~ ~-xsr 1T fclAR!t<c m ~ ~ 1T ~ ™ WTTUT ~ ~ <ITT1TT ~ 3f'xf q[aj cfi -m~- -m~ ~ "li"TC1 q,1 RI A R!t<c ~ vlT<11TT ~ x,'q'tT 1T ~ ~ t 3ITT 3T{R "cbx fuITTur cf) -wm. "cbx fuITTur ~ q,1 ~ >fl,TUf ~ <Bl ~ Rif&if{) ~ <ITT1TT I (xsr) ~ WTTUT ~ <Bl ~faR;Jfq cllc1x-11~1 &RT ~ '3""ff ~ ctt fcrcRufi cfi -m~ ~ ctt vfPllfi ~ ~ ~ WTTUf ~ ~ uITTT ~ 7T<TT "ITT I (7T) WxR q,1 tl:f 3f'xf c11fu1fv-llcb "cbx/~ (VAT) cITT ~ :fTT'IR <ITT >fl,TUf ('f2lf ~ ~ ~ ~ fu:.t ~ cB1 vfPllfi I
2. ~ cllclx-11~1 q,1 ™ WTTUf ~ '3""ffcfi &RT ~ fcp<) Tf<T ~ 1T ~ cf) @ <t7T ~ ~ rf ffl cfi crffUT <TT '3""ffcfi &RT cfr ~ ~ 3l~ r'lv:rr G'1 11 cb I {I cfi 3TI'tITT 1:R ufRT "ITT 7T<TT t. ill WTTUT ~ '3""ff ffiOO ~ ~ "cbx ~ vlT<11TT ~ ffiOO ~ erg uITTT ~ 7T<TT m 3fR ~ ~ ~ cf) 3lt.fR cfr ~ ~ ~ cTT1ffi "ITT vfPllft 3ITT ~ "cbx ctt ~ ~ ~ x,'q''cT # ~ cITT ('ffl'f Axx'11cbx 01 ctt ffiOO dCP ~ ~ 7T<TT t, cllcix-11~"1 ~ ~ ~- 12 ~ cnfq-q, cB1 ~ ~ "ffi'cTRUT ~ ~ ~ <TTn:r !Wft I
3. (cfl) ~ urm ~ rfcTR 0{)uW1cb ~ x~ "cbxffi t fcp'g ~ # ~ -.tc:" "cbx ~ t <TT '3"x-Tl" ~ cfi ~ # "C'l".fi xTvxT cfi 'lfuR ctt ~ fcpxfl fcrwTT.--i" 0{)u1 fi'1 cb ~ # ~ ~ \Jj 111$1 cfj\( "fITTq[rf ~ ~ "Efc@T t ill ™ WTTUf ~- ~ WTTUf ~ ufRT ffl cl@ "x'!efl'f ~ &RT ~ "cbx ~ vlT<11TT c'fm ~ Ax«-17cbx 0 1 ~- '3""ff ~ ~ ~ ITTlTT ~ ~ # ~ ~ cnifr ~ t I (xsr) ~ ~ ~ cnifr ~ (76[ ~ vfPMt. ~ '3"x-Tl" ~<ITT~~~ cfi 5 qqf cf)~~ cf)~~ <TT~~ cf) 50 ~ ~- m ulT 'lfr "cfjl, m. ~ PR 7T<TT t I
4. ~ ~ cllcl>!i l~l. ull '3""ffcfi &RT x~ cFt ~ rfcTR 3fl-Wr'lcb ~ cfi x,'q'tT # ~ ~ cfi 3lt.fR ~ m1{f ffl <ITT~~% 3ITT ulT 9rnl>!i•I ~ ~ ~ "cbx ~- 2005 (cp_ 2 x:r-=r 2005) cfi 31c'fT@ fcpxfl 3f'xf cllcl>!ilf!lcb Rblllcbc114l. cfi fc;fit ~ ~ Bl ~ WTTUf ~ mxUT "cbxffi t_ ~ ~ cfi -gm~ 'lfr, ~ fc!Pli:iiai 0{)11W1cb ~ cfi ~ # ~~ ~ WTTUT ~ m1{f <ITT1TT I
5. (c!5) cllclxi l~"I ~ cfi fc;fit i:rr-::@T <Bl cITTillclfu cfi ~ ~alr'lcb ~ q,1 ~ fflTfT 3ITT ~ cfi fc;fit ™ ctt cITTillclfu ~ ~ <Bl (7[00 ~ ~ qq ctt cITTillclfu cf) fc;fit 'lfr ~ ~ fflTfT I (~) ~/'1-i'cllc1cb, ~ c!5T fu-fu@- # ~ ~ cfi w.=TT &lclfll~i,-
(1) ~ 3fl Ell r'I ¢ ~ <TT ~ ~ ci5T ~ # ~ ~ ~ cR1TT, <TT
(2) 3flt-17r'lcb ~ # ~ ~ frrcm cfi fcpm ~ ~ cf)T un:R ~ clR7TT, <TT
(3) \Rf ~ <fi ~ fuR,# W cf)T 0TTl'T %T<TT \iTT ffl % ('f2TT W ci5T ~ ~ c!5T ~ c!5T ~ ~ 5 qr:f c!5T ~ cf) ~ ~ # ~ ~ ~ clR7TT I iN - ~ ~ # 51 ~ ~ "¢l'f ~%ill~~ "l'.fA'T ~ I (<T) ~ ~ # ~ ci5T ~<ft~% ill~~ <fi 3ltfR" &lclfll~l ct m ~ "ff2TT ~ ~ ~ cpl 3faftff "ITT vfTtiiT I
6. &Jclxil.Q'), \JrnlWI<#, ~ ~ <l'R ~. 2005 (cp_ 2 ~ 2005) "ff2TI 'cPrn"lxi'I<#> x~ ITT # 1TI'c1' m ~ "C!x <l'R ~. 1976 (w. 52 ~ 1975) m 3TTflTTf ~ c!5T vrR clT8T ~ <l'R fcrcrxufr, ~ ~ ~ ci1fu1Rrl-lcb <l'R ~ cfi ~el~ clR7TT I
7. ~ &lclfll~i, w<T ~ Tf<T 1TI'c1' "ff2TT ~ ~ Tf<T ~ <fi, ~ °Wit!" # cl'R <fi :fTT1R ~ W ci5T ~ cf)T 0TTl1 fR<TI \iTT w %. ~ '34dWa m s<T ~ m ~ cBtrn 1
8. ~ cl'R ci5T cf6 ~.~°Wit!"#~ qr:f # ~- 5 °c1"ruT ~ 3Wlcn cf)T W cf)T 0TTl'T fR<TI \iTT ffl 6. ill ~ ~--qc:i[ cflfr ~ irTf, ~ ~. ~ ~ ~ '{-cl\,Pilfilla, ITT'dl"aTT«f, ~ -wit.fl ~ -qc:;r, ~~ -qc:;r <fJ "'{i1q ~ ci1fu1R,-;qcp <l'R ~ cfi '-wfal ~ <l'R ~ % I
9. &lcl{ll~l. °4T?fill ~ -qc:;r c!5T ~ cfi ~ qr:f cfi ~. ~ <fi +@' f.'lci1R-l<TI cpl~~. ~ ~ ~ ~~ q7f # ~ ~ cf) 3TTflTTf ~ ~ ~ # ~ >RR clR7TT I
10. (cl?) ~ ~ cf) ~ ~ ~ ~ ~ cf)T '3&-c1£1'1, ~ ~ cf) 3TTflTTf ~ ~ "y°?[ cpl vmt m c!5T ~ ~ clT8T ~ &m ~ ~ ~ "y°?[ ~ ~ vrR <fi fBu ~ irTf I (~) ~~~~-gt ill~ f.'l'1«1lcb'1°1 cpl ~afr wwr ~ \iIT ~ I qfQ~,~- cfA- (3ft~ ~ 2014-19 <ITT qfW~l"c-2) (-mi~ ~ ~ qft ~) (3l) ~uf ~ ~ ~ ~ ~ qft ~~-
1. cy.,- ~. ~. ~ ~ ~ 3l1tl"Tfur ~-
2. q("Cfi'1gc1, Rm:,c1~ ~ q("Cfilgc1 "C!x 3l1tl"Tfur ~-
3. ~. ~ ~ ~1ft1~liillv1"1 ~ ~ ~-
4. 3lffi fi'lc;r cm fi'lc;r).
5. w~.
6. ~ ~ (~ ~).
7. fcpm ~ ~ c!5T ~-~-
8. fi'rffi;r c["fc."x.
9. ~ ~ (~-~.i:fr{ ~ cit ~).
10. q,IB ~ cITTcl? ~. qiIB fflITT (q,IB cJTm1 cit~).
11. ~ f.ii,fur, ~ m. ~ ~. "5lc1)"11~c m ~mm m fi'rffi;r m.
12. m ~ ~m c!5T mrT/~/4c1clxl~fti•I.
13. ~ wm 1 ~ f.ii,fur_ i§ffil,Hl (i:4 ~ . ~ 25~ 2016 582 (5)
14. ~~-
15. ~-
16. ~ 3Rl ~ "11' ~ ~ &RT ~ fcn"<T -;:;rm I
(ff) 3ThTT~ 'i~ ~ F<l<t>ltFtftcl ~ ~ ~ ~ ~ 't[,_"ifl-
1. $ fB'c;r, ~ 4x<.ll<.Jfc;i•1 ~ 4JHl$'-"'5 ~ -
2. ~ fB'c;r,
3. ~ fB'c;r,
4. $ 'ITT"f 3-TTtTTffif ~ ~<fl.-l~~I.-J ~ -
5. m ~ ~ Rq51~f.i•1 (~ ~)/Rq51~.:i~.
6. fi'Rtm1fc~.
7. ~ 3Rl ~ "11' ~~&RT~~~- irq :- ~ wif'r cpf ~ fcITTfr 3Rl wif'r cfi ~ cfi 'ffl~ ~ fcn<T ~ ~ ~ -4' ~ q R <.J1 vi .:i 1 -4' fcn<T 7Tit ~ -4' ~ ~ wif'r cfi ~ -4' fcn<T 7Tit ~ cir qj'lf cpx m ~ "4'x 3fl al frl<:fi ~ !,fjffi 151 ~ 'Cff5fill Nlfi I V<f~ ~ ~ ~c ~ lJT?@T "!Plf!TT'Q?[ ~ ~ ~ (q1fll1Rrll<t> ~ nfllPT ~ ~TRT sf>1TTq)" ............................... ~ .................. ~ 31~) -4 ................................................................. (cllclfll~I cpf "1111) 9rn"'lfill d ~ ~ cpx ~- 2005 (w. 2 ~ 2005) TI2.TT ~ fcrcJRl cpx ~ cfi 31tfA' ~ \.P:11°14-::l ~ .................. ........ .. ....... ~ ~ ....... ........................... cpf tITT<f5 ~ ~ .......................... ......... (~ cpf "1111) "1'm ~ 9rn"lfill <? cfi ~ ................. .. . -4' ~ Jf1t1W1c/5 ~ ~ ~ t;fm:r:rr;, 3i'JE.J7frlc/5 ~ -4' fcIBfR fciRrr ~/~1cJe17c/5x 01 fciRrr t ~ ~'tl' -i) fc'l~l~ll i f.'P--11:J,fllx t.-
1. (31) (o!) ~ ~ cpf X~ lJTll ........................... fc'lcf51fi,(gO_g ............................. ftlc>TT .... .. .................... .
2. ~ cpf fcrcrxur:
(31) t ~ . '1R-1 /~cf>f~-Ft, \:f1TTUf '4'?l' t~. '1R-2 3TT{t~. w. 3i'l t1W1 c/5 ~ w.
(61) cllfillfcrllcf> ~ \.ll-J l0 14-::l
(xl) 9rnlfPld ~ ~ cpx ~- 2005 (w. 2 ~ 2005) cfi 31tfA' (c;) 3Rl (~ ~ 61, ~ Fc'lf.'!R!tc: ~)
3. ~ ~ wif'r
(31) ~ 3fl al fr1 cf; ~ / fclul:rr;, 3fl ti W1 ¢ ~ °4' fcffifR / fcrni-rr;:r dfl di fr1 c/5 °4' ~ I cl e1"1 c/5 x O I
(61) xl~/c1<J/1,Ulll/~/~/~
4. '3€.l~cil ct1" ~: "ffTl7Ri I 01 jf[ilci vfITT'r / ~ vFFii I RI/~ '+fRcfm / ~a, ~ ~ / 31T<TTcf ~/~ ~ cBT ;:iq£11•1cf>af "'3ITT/~ ~/xTv"-1" cBT ~ flcJ1Plc:Jct1 ~ "cf>"Tfitcf>/rJcf<'klcllc; "fl" w:rrfcm ~/-qftq]x/~ll~Rcf> ~"fl"~~
5. "'3ITT cfi ~ cl5T fcrcRur:
(1) ~ (1) ~ cl5T "ri"r1
(2) ~ ~ m (1'.TT';i!T if)
(3) cl I fil I Rrll cf> ~ ~ ffl cl5T ~
(2) ~ Jlltl7r'lcf> ~if~
1. ~ cl5T "rJ"r,
2. ~ cfi 1lcT ~ ~ m (1'.TT';i!T if)
3. ~ cfi ~ ~ ~ m (1'.TT';i!T if)
4. f21«-11Ra ~ m
5. afl1fil ~ if cllfillRrllcf> ~ ~ ffi cl5T ITTfcf>
(3) ~ "'3ITT ~ i\ ~1cJc17cf>x 01
1. ~~if~q~afllfil(1'.TT';i!Tif)
2. ~ ~ if ~lclcficf>xUI (~) ~lclc1"1qa ~ (c;1) ~1cJc11qa ~ ct1" ~ ~ m (1'.TT';i!T) (mri") ~1cJc11qa '3c'CIR cfi ~ ~ m cl5T ~
6. ~ 3I1t11fi'1cf> ~/~ Jr1difr1cf> ~ if~/~ 3flt1W1cf> ~ if ~1cJc17cf>x 0 1 if ~~~~ ~- w. fcrcRur ~ cl5T fcrcRur ~~ ~ ~ ~ "'3ITT if ~~~ Jr1tilfrlcf> "'3ITT ~/ ~1cJc1lcf>xo1 ~~ ~ ( 1) (2) (3) (4) (5) (6) (7)
1. ~
2. m/'ITTR
3. ~ ~~
4. ~3TT1ffef
5. ~ 3TT1ffef m7T 582 (7)
7. ,'fcfr:r 3f1€17r'I¢ ~/~ 3f1€17r'I¢ ~ B ~ aJ1'I\TT ct fclmR/ ~1 cic11¢'< 01 B Rlf.'if4a ~ c#l ~/!.IRl~ln' cflT fcrcRur-
8. (<f>) ~ ~ ~ ~ (&) c1 1fu1Rr<-1¢ ~ ~ ~ 2 3
9. ~ +TTR ct ~~ w'lf cfiT ~ zrm 'lPl .............. ........... .... .
10. Thil1ITT ct~ cfiT ~
(31) ,'fcfr:r 3fltnr'I¢ ~ ~ Thil1ITT c#l ~ c#l ~ ~~ ( 1) (2) ~~ ~~ !.l~llflc.4'ill / ~~qi; ~ ct 1iR f.'ic11ffl4f cITT ~ 1T<l Thil1ITT c#l ~
(3) ~~ThillITT"B~ cfJ 1iR f.'ic1 1R-l<-1'i cITT ~ 1T<l Thil1ITT cfiT ~
(4) fcm.TT;, 3Tl €TI fl'I cf; ~ 3Tl€1lr'lcf; ~ fcm.TT;, ~ "B fcm.TT;, \RlllT "B Thil1ITT Thil1ITT ~ "B Thil1ITT "B c11fu1Rrllcb ~ fclmR'/ ~lq('fjcf;,(DI fclmR / ~lc1c1lcb'< 01 "B ~ ~ cfiT "!.lRl'f m cfJ ~ (fcp cfJ ~ fum Tf<TT cfJ ~ fum Tf<TT ~ ~ fum Tf<TT ~ Thil1ITT ~~ ( 1) (2) (3) (4) (5) (6) ~~ ~~ !.I ~I I fl$) ll I ~~qi; mrr
11. m 'PX~ w ~ ~cbf~m, ~ ................................................... . (cl1fil1[\,-;qcfj ~ ~ ffl <ITT ITTfc!5 <TT~~ '1R W ~ <ITT ITTfc!5, u!l" ~ 1K-T "ITT)
12. ~ <ITT % ~ ~ -
13. 1A" ~/ ~ /fu°;:f ~ - ~ ~ ~ t fcn '3cm ~ cfi 3TtTR ffl 'PX cfi ~ ~ w cfi ~ ~ -qr,[ill i;r:rrur -cp,;,r ~ fcn<TT ~ I xQTTrf ............................ . ~ ................... .. ......... . tf ........................................................................... (~~ <ITT ~ "C[cf ~) .................... .................... ... . (3i1£1W1cb ~ <ITT <ITT ~ er -qw) <f6" ~ ~ ~ fcn ~ ~ -cr,,r +r ~ m ~ 1l<fr 0ff1cb1~ ITT ~ +r -er@: "fffr t "C;cf ~ ~ <ITT -er@: 31~ 'PX mr t 3itx tf .......................................................... .. (U1i:lfl l~l/'3"Wll" <ITT~) ctr 3ITT ~ ~ -cr,,r ~ cfi ~ ~ t1 ~ m '3cm ~ cfi q R ~ 1 ~-zj +r RI Pl Fcf ~ ~ wm "C;cf ~ cfi ~ (6) +r ~ ~ ~ ~ cWTT mlT <ITT -er@: qrc;r,, fcn<TT ~ I <f6" ~ mrIB ~ t fcn '3"WlT ~ /~ ~ ~ ~ ];l1TTUf -cp,;,r ~ fctcRur Pll---llj-1-llx t cT'tT t; .-ic?H"lcfi_ci t I ~ m fcR:lT ~ ~ <ITT ~ fcn<r "0fA" "CJx «\7 cficicbal ~ m <1ft w -qr,[ill i;r:rrur -cr,,r ffiffi fcn<TT "01TaT t m ~ m ~ 'PX ctr ~ ~ w <ITT c1"f'lf Pm·,fi cbx 01 ctr ~ "ci"q) ~ mr 1T<TT t m'fcITT ~ 'TfC1R 11<1" 12 ~ 'flT'tTROT ~ ~ -i:rrg ctr 3fcffu +r fcn<TT ~ I xQTTrf .................... .. ITT'illa-R .... ............ ............ .. . ~ ... .............. .. . ~er~ .......... .... ...... .. 311d1fr1cb ~ <ITT ~ ........................................ er -qw ........ . .. .. 582 (9) ( cllfillRi-<145 CR fcl'lwT cB1 ~ ~ .. .................. ~ .............. .......................... cf> 3ltf'R '1flit)
1. ~ w:nfuRf fciRrr V7TITT t fco ~ (-;:,r:r cf 1TTTT) ................................... ................................. \:Pmlfl< lct, ~ ~ <ITT ~ 2005 cf> 3ltf'R ci1fil1Ri-<145 <ITT ~ ............................. 'ff &RT '1flit ~ -i:rTTUT q?[ ~ ..................................... ~ ................................. <ITT 'i:ITTq) cllclflll.i"I t cf cllclflllll ~ dld1r'145 ~/ ~ 311uW145 ~ -ir Rl«11Re1 a,.mr/~ 31~ulfi'145 ~ ~ ~1cie1745x 01 cf> ~ ~ ~ <ITT ~ ~ W'<7 ffl <ITT ~ t I
2. cllclx-M"I ~ ~ 311ulfi'145 ~ xmfim cM t; ~ 3J~uW145 ~ ~ fcR:aTT ~ t;~ 311ulr'145 ~ ~ ~lcle1"w.zo1 fciRrr t ~ % lTTc'l cB R1Al-ff 01 ~ -;:fr-it ~ 3l:!f1R lTTc'l cf)~ 3Tircrr ~ cf> ~ ~ '3cm ~ W'<l ffi clfr ~ fflcTT t ~ '3cm lTTc'l ~ \:Pm"lxillq, ~ ~<ITT~- 2005 cf> 3ltf'R ~ -i:r=rrur q:;;r ~ RlARft<c t-
(1) ............................ .
(2)
(3)
(4)
3. cllclflll.!"1 ~ ~ 311u'1r'145 ~ x~ cf>~/ ~ dluW145 ~ ~ fcR:aTT; ~lclcfl45x01 cf> ~ ~ .. ...... .... ............................. qJ1" cl I fil I Ri-<145 ~ ~ fciRrr t I
4. ~ 311dir'l45 ~<ITT~ "C;ff ~ ~ ai+TTTT - <TT
5.
6.
7.
8.
9. ~ 3f~a1 r'l 45 ~ cf> fcR:aTT -cix Rl«-11 Ra ~ ~ a,.mr-
(co) fcR:aTT cf> ~ ~ a,.mr ............................ ............. .. cllcl-<i I ll"I &RT ~ <ITT ~ ~ ~ ~ ITTTcP ............................ . cllciflll.!"1 &RT ~ dluW145 ~/~ JJ1uW145 ~ ~ Rl'<'e11Ra ™ ~ ci1fil1Ri-<145 ~ ~ .......................... .... . qJ1" ~ cB1 ~ t I ~ c!fr ~ (~ ITT ~ /~ ~ ~) ........... .............. . ~~<ITT ITT (dlciir'l45 ~ ~ Rl451fl~~c1 ITT/dldir'l45 ~~~ITT) ............. .. dldir'l45 ~ cB1 ~ ai+TTTT -
(co) ~ 3JjuW145 ~ cM ~ a,.mr ...... .... ................. ... . ............................ . (~) ~ dluW145 ~ ~ fcR:aTT - (\;CO) fcR:aTT cf)~~™ ............... .... .................... .. ... .......... .............. .. (c:'r) fcR:aTT cf) ~ ~ ™ ....... ................ ..................................... .. (Tf) ~ dluW145 ~ ~ ~1cie1145..zo1 (\;CO) ~lcle1lcfici ~ <ITT -.=iTl-1 .................................... ............. .................. .... .. .. (c:'r) ~,c1e1145..z 01 ct ~ ~ ™ .............................................................. .. (cfA-) ~lcle1745xOI ct ~ ~ ai+TTTT .. .. ..................... ........................... . 582( 10) ifoftft•l<i ~. ~ 25 ~ 2016
10. "lT6 ~ 11"?[ ~ .......... ................ ~ ~ .. ...... ..... ........... .... dCP (cfr";n ~ flfAi~a ffl ~) <Fr 3lcffuctfu<r~% I ~ ....................... . ~ ......................... . 5ffiTITT ................................... .... ..... ...... . ~ .................................................. . ~ I fiil I c1 <ti \ITWT I ~ ~t[qi /~tf<fi ftl'i:1T mT'QTT zcf \ITWT ~ ............. (.,ri,) 'tPcf\'1f1 • I ep ct xi "i.1 q lc1 cfi rfr, ~ \'f.m 311 ~:/11 jfl I-<, ~- tft. ~ -~ ~. ~ ~ -~ 19 ~ 2016 ~ ~-10-2a/2016/c[Tcp/-qt-,q (67). - 'Bffif ct~ ct~ 348 ct~ ct~ B, ~ fcrTTiT <Fr ~ q51'ffcp ~-10- 28/2016/c[Tcp / -q["'q (67), ~ 19- 7- 2016 cf>T ~ ~ '<l"i.14lc1 ct~ "fl ~c1'1_&1'<1 !.l<til~lci fcpm vfTTTT % I tPmlfllld cB XI\Ti.14lc1 ct .,r, ~ cWTT oll~:/l ljfll-<, ~- tft. ~ -~ ~. gd)~,,~ ffilll3f, w.fjcfi 25~2016 NayaRaipur, the 19th July 2016 NOTIFICATION 582(11) No. F-10-28/2016/CT/V ( 67). - In exercise of the powers conferred by Section IO 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 earl ier; 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:- S. No. C lass of dealers Area, where industry is situated
(1) (2) (3) I Such registered dealers (a) In the who have established a industrially new industries in the developing form of Micro/ Small/ areas Medium/ Large (as per Industrial Unit or Mega appendix-7 of Project or Ultra Mega Industrial Project Policy 20 14-19) or who undertakes expansion or diversification in the existing industrial unit with prior acknowledgement.
(b) In industrially backward areas (as per appendix-8 of Industrial Policy 201 4-19)
SCHEDULE Class of industries
(4)
(1) General Industry (as per para
15.2 (4) of Industrial Policy20 14-19)
(2) Priority Industry (as per para
15.2(2) of Industrial Policy 2014-19) ( 1) General lndustry(as per para 15.2(4) of Industrial Policy 20 14-19)
(2) Priority Industry (as per para 15.2(2) of Industrial Policy 2014-19) Period of Exemption
(5) 5 years 6 years 6 years 7 years Major restrictions and conditions subject to which exemption is granted
(6) I. When the goods specified in Schedule-II and III of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) (excluding the goods obtained from captive quarry/mining lease in the State, diesel and petrol) entered in to a local area for consumption or use in the process of manufacture.
2. The goods entered into a local area should be specified in Registration Certificate issued by the Commercial Tax Department.
3. Dealer holds a commercial production certificate issued by the competent authority of the Industries Department.
4. Dealer holds the exemption e ligibility certificate issued by the competent authority.
5. The New Industrial Unit shall get the exemption up to the originally proposed production capacity; the uni ts undertaking expansion in existing industrial unit shall get the exemption on expanded production capacity; and Industrial Units undertaking - ----- - - 582 ( 12) mJRlll~ ( I~,~ 25~ 2016 Note: diversification shall get exemption on proposed diversification.
6. The dealer sha ll provide employment to, in case of unski lled labours at least 90 percent, in case o f skilled workers at least 50 per cent and in case of administrative staff at least 33 per cent, domici led in the State. (I) As per para 15.20 of Industrial Policy 2014-2019, new industries establ ished by new allotment of land in Industrial areas/park, shall be e ligible 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 20 I 4-1 9, 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 fam ilies affected by naxalism and physically chal lenged entrepreneur sha ll be e ligible for an additional one year exemption, in addition to period mentioned in the schedule above. Also, if the category of entrepreneur en listed herein , fa lls within as per Note (I) above , then they shall be entitled for an exemption of another I year as specified in Note( I).
(3) In case Goods and Services Tax (GST) is enforced by the Government of India during the period of the Industrial Policy 20 14-19, the exemption from Entry Tax will be limited from date of e ligibility 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 Value Added Tax Act, 2005(No.2 of 2005).
(ii) The defini tions specified in Annexure I of Industria l Pol icy 2014-19 sha ll be applicable.
(iii) For the terms which are not defined in Appendix I of the Industrial Po licy 20 14-19 , the definition given in the Ch hatt isgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) shall be applicable for the purposes of this noti fication.
(5) As per note appended to para 18 of Append ix 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 I. (One)A registered dealer who establishes a new eligible industrial unit or undertakes expansion/diversification in the existing industrial unit and is desirous of avail ing exemption from payment of entry tax under th is notification, shall make an application in Form A, complete in all respect, to the Ch ief General Manager / General Manager, District Trade and Industry Centre of the concerned district wherein such industrial unit is located. The application sha ll be made ordinari ly within I year from the date of commencement of commercial production in the industry. The certificates issued by Industries Department and Commercial Tax Department such as E.M. part- I or an a lternative 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 c lass as per Para I 5. 15 of the Industrial Policy 2014-19, shall be attached along with the application. ifail:WI~~. ~ 2swm 2016 582 (13) 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 20 14-19, but if the-period of 1 year from the date of commercial production of any unit falls beyond the expiry of Industrial Policy 2014-1 9, then the last date of application for concerned unit sha ll 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 e ligibility 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 offurther 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 of2005)
3. The Chief General Manager I 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 th is notification, -
(a) I.
2.
3.
4.
5.
6. The District Level Committee Collector of the District Officer not below the rank of Joint Director posted in the Directorate of Industries. Lead Bank Officer Deputy Commissioner of Commercial Tax General Manager, Chhattisgarh State Industrial Development Corporation Ltd. (who is an officer of the rank of Deputy Director in Industries Department of State Government) Chief-General Manager/General Manager, District Trade and Industry Centre
(b) The State Level Committee - I. Commissioner, Commercial Tax
2. Managing Director, Chhattisgarh State Industrial Development Corporation Ltd.
3. Commissioner/Director Industries Chairman Vice-Chairman Member 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 Comm ittee. In the absence of the Chairman, the Vice-chairman of the District Level Comm ittee shall preside and decide the matters thereof. In sittings of District level committee and State level committee, the case shal l be presented before them by mentioning the Case Registration number . 582 (14)
7. The District Level Committee shall adjudge the eligibil ity of Micro & Small Industrial Units and the State Level Committee shall adjudge the eligibi lity of the Med ium I Large Industria l 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 wi ll accordingly issue eligibility certificate / Cancellation order. On approval / rejection of case by State Level Committee, Commissioner/Director Industries wi ll issue accordingly eligibility certificate/Cancellation order. Cancellation Order shall contain reasons of cancellation, designation of appellate authority and also mention specified period for appeal. l 0. Before issuing eligibility certificate, the dealer shall have to execute and register an agreement in the prescribed fonn on his own expenses w ith 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 may after consideration of each case decide to grant the eligibility ce1tificate 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 fac il ity of exemption from payment of tax by any dealer under th is 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: I. 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 Depmtment
5. Principal Secretary/Secretary, Commerce and Industries Department Chairman Member Member Member Member-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). (ii i) 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 Comm ittee shall be given an opportunity to present case before Forum.
(iv) The order passed by the State Appel late Forum shall be final and binding and reconsideration/ review of said order shal l not be entertained. ANNEXURE-11 The exemption under this notification shall be available subject to the following general conditions:- ! . (a) The dealer shall obtain a permanent eligibility certificate from the officer authorised for this purpose in the form and procedure specified in Form-8 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. 582 (15)
(b) A copy of such ce11ificate shall be furnished by the dealer along with h is return for the qua11er during which such ce11ificate was issued to him.
(c) Complete payment of other commercial taxes / VAT payable to Government and return of the last qual1er shall be submitted.
2. If an e lig ibility ce11ificate has been issued to a dealer due to misrepresentation of facts or on the basis of incorrect or false information furnished by him, the ce11ificate 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 insta llment a long with simple interest of 12% per annum.
3. (a) If a dealer establishes a new industrial unit but closes down or deliberate ly 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 cel1ificate 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 occun·ed 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, notwithstand ing 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 e ligibility for exemption and a lso continue to do so for a period of five years from the date of expiry of the period of eligibil ity for exemption.
(b) Without the prior permission in writing of the Commissioner /Director Industries, the dealer shall not,- ( I) Change the location in whole or in pa11 of the industrial unit; or
(2) Dispose of any substantial part of the total capital investment in the industria l 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 e ligibility for exemption.
Note : Change of ownership wil l be considered if holding is of less than 5 1 % shares in the industry; or
(c) in case a change in ownership is permitted, all the rights and liabi lities 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. Every dealer shall maintain a ledger including details of materials purchased and products sold in respect of which the faci lity of exemption from payment of tax is availed of.
8. If the amount oftax in respect of which the facility of exemption is availed of exceeds Rs. 5 Lakhs in a year, the certificate of eligibility shall be val id only if the dealer produces an affidavit before the concerned Commercial Tax Officer a duly signed and self attested ce11ificate of production.
9. The dealers sha ll provide minimum percentage of employment specified under this notification to the persons domiciled of the state in the category of unski lled labour, skilled labour and administrative posts during each year of the period of Eligibility Certificate. I 0. (a) Any breach of any of the provisions and any of the conditions in this notification shall render the eligibility cert ificate liable for cancellation by the Committee sanctioning the issue of such certificate under th is notification. 582 (1 6)
(b) If the circumstances so warrant, such cancellation may be given retrospective effect. ANNEX URE-III (Appendix-JI of Industrial Policy 2014-19) (List of Saturated ineligible Industries)
(a) List of saturated industries for the entire state - l . Pan Masala, Gutkha, Supari and tobacco based industries.
2. Alcohol, Disti llery 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 HDPE bags).
10. Coal and Coke briquette, coal screening (excluding coal washery).
11. Manufacturing of L ime, 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 I 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- !. Rice Mill , Paddy parboiling and mechanised cleaning.
2. Huller Mill.
3. Murmura Mill.
4. Solvent Extraction Plant based on Rice bran.
5 . Refining of edible oil (independent unit)/refinery.
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 a long with industry of any other category, the e ligibil ity under industrial investment promotion sha ll be decided by way of deducing the investment made on saturated category product from the investment of entire project. 3ffi1.a•1~ m, ~ 25~2016 582(17) FORM-A Application 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,- ! . (A) - Name and Address of Industrial Unit (B) - Factory Installation Location - Village ..................... Block ............... District ............... .
2 . Registration Details: (A) E.M. part-I / 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. 2of2005) (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/FDVExport Unit/ Industry using Foreign Technology /Women Entrepreneur/Retd Military Personnel of State origin / Naxalism Affected Person/family/ Physically Challenged Person
5. Industry Product Details: (I) New ( I) Product Name
(2) Annual Production Capacity ( in Quantity )
(3) Date of commencement of Commercial Production
(2) Expansion in the existing Industrial unit I. Product Name
2. Annual Production Capacity( in Quantity ) before expansion
3. Annual Production Capacity ( in Quantity) after expansion
4. Expanded Production Capacity
5. Date of commencement of Commercial Production in the expanded capacity
(3) Diversification in the Existing Industrial Unit I. 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 in Capital Unit the existing Investment Industry
(1) (2) (3) (4) (5) (6) (7) I. Land 2 Shed /Bui lding 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 manufacture- S. No.
1.
2.
3. Description of goods
9. Date of first purchase of raw material along with name Quantity I 0. Compliance of Employment Criteria - (A) New Industrial Unit 582 (19) Category of labour Total No. of No. of employment provided to Percentage of employment employment the domiciled residents of the provided to the domiciled provided state residents of the state in total employment (I) (2) (3) (4) Unskilled Labour Skilled Labour Administrative/ Managerial Post (B) Expansion/ Diversification in the existing Industrial Unit Employment in Employment Employment Total Increase in the Percentage of the existing given till the given after the employment employment increasing Industrial Unit date of Expansion/ given after the employment commencement Diversification Expansion/ of the in the Existing Diversification commercial Industry in the existing production in Industry the existing Industrial Unit (I) (2) (3) (4) (5) (6) Unskilled Labour Skilled Labour Administrative/ 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-
13. PAN Number/ TIN/CIN Number The applicant prays that he may be granted an permanent eligibil ity certificate for exemption from payment of entry tax under the said notification. Place .......................... . Signature ............................. ...... . Date ............. ............. .. Designation Seal 582 (20) 0iffiflll¢ ( l\nQ?I, ~ 25~ 2016 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-11 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 elig ible to avail of the fac ility of exemption from payment of entry tax in respect of the new industrial unit / expanded capacity of the existing industrial uni t/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 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 expans ion ............................................................... ....... ............ .
(b) Production capacity after to expansion ............................................................................................... .... . r 582 (21)
(c) In Diversification, name and capacity of product of existing Unit, the Diversified product and production capacity.
5. The dealer has opted for entry tax exemption from date ........................................... ......................................... .
6. The dealer has commenced production in the new industrial unit/ in the expanded capacity of the existing industrial unit on ............................... .
7. Category oflndustry ((General Sector Industry / Special Thrust Sector fndustry) ........................................... .
8. Area where the industry is situated (Industrially Developing Area / Industrially Backward Area) ................. .......................................... ............................................ ................ ................................... .... ..... .
9. 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 ................................................ .. I 0. This certificate is valid for the period from ...................... to ..................... (both days inclusive). Place ........................... . Signature ................................... .......... . Date .......................... .. Designation .. ..................... ............. ..... .. {Director/Commissioners Industries / CGM/GM DTIC. ........................ (name)} By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.