Chhattisgarh Value Added Tax Act… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2005
Jurisdiction	State of Chhattisgarh
Ministry	State Government
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

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SCHEDULE S. No. Class of Goods Extent of Restriction and conditions Exemption

(1) (2) (3) (4) I. Aviation Partly, so as to When the goods specified in column (2) are sold to the Turbine Fuel reduce the rate of Airline Companies from the Airports Companies from tax to 1%. the Airports covered under Regional Connectivity Scheme of the National Civil Aviation Policy-2016. By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary. ---------------- \:brnltPlcti m C. • " q I fcl I fw cb "cbx ~ '1 ?11 C'i ll, '-H5 I •·Ffl 1l<Ff, .:n:JT '< 1 ll ~'< ~'{i~F11 -.=r<TT ~ . ITTlcP : 10 / 03 / 2017 w1-flcp ~-10-13 / 2017 / cfTcp / -qi"=q (12)-8'rnlfPlct. ~ ~ cnx ~ . 2005 (wl-flcp 2 trt 2005) ctr .tITTT 15-~ ctr '3LT-tITTT (1) cfi & (<TT) &RT >Rm ~lfcffi~'j cm ~it~~~ fH¢1-<. ~ac:;§1x1, ~ cfr TTW ~jfi~l cfi ~ (2) it ?:Tm Rl~Fcf6c: Ull41R~'i cfi cr.f cm-, ~ (3) lf <ll2TT Rl~Fcf6c: cJlf cfi ~ . ~ (4) lf <ll2TT Rl~Fcf6c: '3cfn ~ cfi ~ ~ 8'rnlflllcf, ~ ~ cnx f.nTB, 2006 ~. "™ ~ cfi ~ (5) lf Rl~Fcf6c: ~.£Ff TIQTT WITT cfi 3ltZT~ ~ ~. ~ ~ cITTcfl" t 3l~ :- 3l. w.

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30.04.2017 ~ ~ cR ~ % Tim 3TT<lcR ~. 1961 ctr tITTT 44cITTsr cfJ 3TTflTTl <lm ~ ~ ~ ctr~~ '&rn"!t1i1~ ~ ~ cR ~. 2006 cfJ ~ 53 cfJ '311-~ (1) ~ <lm R1f.ifcftc ~-50 ~ 3Tiftc ~ ctr ~ cJ I fu I ivll cb cR ~ cfJ "t1"11aT ~ cITT"Tffl 'c9 rn"I t1 l I ~ cfJ x I IJ"lj q I c1 cfJ .=rr=f ~ Tim ~l~~lljtilx, --AT~- (~_-cft_ f¾q1v"i) ~~ ~ ~. R.:iicb : 10/03/2017 ~ ~-10-13/2017 /c.fTcp /-qfq (12)- 1ffic'f cfJ ~ cfJ 3lj'iV~ 348 cfJ ~ (3) cfJ ~jt1x 0 1 ~. ~ ~ "<$1" ~ ~ ~-10-13/2017 /cTTcf> /-qi-:q (12), ~ 10/3/2017 q)1 ~ ~ 'l!l1JlJq1c1 cfJ ~ ~. (!ci~&lxl 1.1cbl~lci TTPm \JlTITT % I 'c9 rn"m i 1 ~ cfJ x I IJ"ll q I c1 cfJ .=rr=r ~ Tim ~l~~lljt11x, ~-~ (~_-qr_ f¾q1v"i) ~~ , I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 10.03.2017 No. F-10-13/2017/CT/V (12) - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts the class of dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and Chhattisgarh Value Added Tax Rules, 2006 as specified in column ( 4 ), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely : S. No.

(1)

SCHEDULE Class of dealers Year

(2) (3) Registered dealer, Financial whose annual turnover year is less than Rs. 1 crore, 2013-14 who deals in goods as specified in S.No. 5 of Part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2013-14 whose annual turnover 1s less than Rs. 10 crore, except dealer, who deals m goods specified in S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). Section/Rule from which exemption granted

(4) Clauses (i),

(ii) and (iii) of sub-section

(2) of Section 21 and rule 20(2)(a) Clauses ( c) of sub-section

(1) of section 19, clause (i),

(ii) and (iii) of sub-section

(2) of Section 21 and sub section (2) of Section 41 and rule 20(2)(a) Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest, if any, files a statement online in F orm-18 prescribed as per the provisions of clause (b) of sub-section ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 30.04.2017. When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub section (1) of Section 19 of The Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 30.04.2017 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 bMore the Commercial Tax Officer. / / I ..., Registered dealer Financial under the Chhattisgarh year Value Added Tax Act, 2013-14 2005 whose annual turnover 1s Rs. 10 crore or more, except dealer, who deals in goods specified m S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). -2- Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a) When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement'online in F orm-18 prescribed as per the provisions of clause (b) of sub-section ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to

30.04.2017 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-50 as specified in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer. By order and in the name of the Governor <J{ Chhattisgarh, -+f~~ (A.P. Tripathi) Special Secretary , /.- · " 'c§~ttPI¢ ~lltF1 qlful~cf> q)X ~ 'i?IIC'ill, '-lt51'icfl ~, ~ -<Ill~'< ~™.--fl ~ ~' ~ : 10 / 3 / 2017 ~ ~-10-13 / 2017 /qfcp/-qi"=q (13)- tProl,/.ill<f, ~ mm qix ~. 2005 (~ 2 X11 2005) ctr tTRT 15-~ ctr \Jll-tTRT ( 1) cf> m (~) m ~ ~,fm-1-1-ii cf51" >PTTTT # ~ ~ . ~ xwnR, ~ci'i_filxl, ~ cfr lli ~ cf> ~

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(3) cf> 31j-<ixo1 #, ~ fcr:rrrT ctr ~ ~ ~-10-13/2017 / qfcp / -qi"=q

(13), ~ 10 / 3 / 2017 'tj'j'l ~ ~ xl\.T<1Ylci cf> ~ x1, ~d'i_~lxl ~cbl~lci ~ "(if@T t I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahana di Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 10.03.2017 No. F-10-13 /2017/CT/V (13) - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the financial year 2013-14 up to 30.04.2017, namely:- S.No.

(1)

SCHEDULE Rule from which exemption is granted

(2) Part-C ofForm-18 prescribed under clause

(b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules,

2006. . Restrictions and conditions.

(3) When the information of part-C is related with purchase or sale within Chhattisgarh State, of :-

(a) Goods specified in Schedule-I of the Act or goods exempted by notification, or

(b) Goods specified in S.No. 1 & 2 of part-III of Schedule-II of Act, or ( c) Medicine at maximum retail price . By order and in the name of the Governor of Chhattisgarh, --4T~ (A.P.Tripathi) Special Secretary , ----.---· " 8 rn I tP I¢ fflWi q1ftl1~<t> "q)x ~ Sl?llclll, srn1.::icn ~, .=Jm -<lll9,'< ~ ~, R-,iq5 : 10 / 3 / 2017 ~ ~ - 10-13 / 2017 / qfcp / "Clfq (14) - 'i:PC"dlfPlq, ~ ~ cf5x ~ , 2005 (~ 2 X11 2005) c#l" tITTT 21 c#l" \J"CT-mxT (s) &RT~ ~1rru<-11· cm- ~ if C1ffi ~. ~ f1x4'>1x, ~act&lxl, ~ fcrwr c#l" ~ w. ~ - 10-37 / 2016 / cffqj / "Clfq (71), ~ 29.08.2016 if f.-19f<;tftia 3ftx ~ cf)@ %, 3l~ :- \Jc@~if,- 3lcp, ~ ~ m "31 llf'El, 2017" cf>~~~. 3lcp, ~ ~ ~ "30 ~ , 2017" ~~ TTlxTT ~ I ~ ~, R-,iq5 : 10 / 3 / 2017 ~ ~-10-13 / 2017 / qfcp / "Cftq (14)-~ cf> mn-.,- cf> 3ljiUG 348 cf> ~ (3) cf> oijf1x 01 ci'f, ~ fcrwr c#l" ~ ~ ~-10- 13 / 2017 / qfcp / "Cffq (14), R-,iqj 10 / 3 / 2017 cf>T ~ ~ Xl\.fll4lc1 cf>~ "fr, ~cict&lxl \.l451~1ci fclxrr \JJTTTT % I , I I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahana di Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 10.03.2017 No. F-10-13/2017/CT/V (14) - In exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this department's notification No. F-10/37/2016/ CT/V(71), dated 29th August, 2016, namely :- AMENDMENT In the said notification,- For the figures , word and punctuation "31 st March, 2017", the figures, word and punctuation "30st June, 2017" shall be substituted. By order and in the name of the Governor Jf hhattisgarh, ~~- (A.P. Tripathi) Special Secretary , .--· " 0 ro It P I (p w-tr-=r c:11fi)1~ ¢ qR fctmTr '1~1(."!ll, '-l51-1cf11lcFr, .:n:rT -<Ill~'< -;,m ~. R.=ti¢: 10/3/2017 ~ ~-10-13/2017 /qfcfj/-qr=q (15) - 'i:Prnlf1llct, ~ ~ cITT' ~. 2005 (~ 2 X17 2005) ctr 'cl"RT 15-~ ctr \JCT-'cl"RT (1) cfj m (-GT) &RT ~ ~1Fcl=all'i cBl" ~ "B ~ ~. ~ fj',(cfji'( ~dct&l'<I, ~ fcrwT ctr~~ ~-10-33/2016/qfcfj/-qt=q (65), R.=ti¢ 11 ~ 2016, "B f;iyf$tf{sla ~ ~ ~. 31'~ :- 3TTP "28.02.2017" ufITT 'BT 3ml "ITT cfi ~~ ~. 3lcP "31 .05.2017" ~~ ~ \Jll<l I -;,m ~. R.=ti¢ : 10/3/2017 . ~ ~-10-13 / 2017 / qfcfj /-qt=q ( 15 )-1TT«l cfi ~ cfi 31 jW c; 348 cfi ~ (3) cfj 01jf1'<UI "B, ~ fcrwT ctr ~ ~ ~-10- 13 /2017 /qfcfj/-qf'q (15), R.=ticfj 10/3/2017 "q)T ~ ~ '<i'JllYl&l cfi ~ ~. ~cict&l'<I S-1¢1~1<1 ~ vITTTT ~ I , I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahana di Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 10.03.2017 No. F-10-13/2017/CT/V (15) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 33/2016/CT/V (65), dated 11 th July 2016, namely:- AMENDMENT In the said notification,- For the figures "28.02.2017", wherever they occur the figures "31 .05 .2017" shall be substituted. By order and in the name of the Govern: o~hhattisgarh, ~ (A.P. Tripathi) Special Secretary , ,- • 8cllti~I¢ m <11fo1~cf> <1R" fcr:n.T '1 ?I I cl ll, ~rn I "1 cfl 1l<Ff, ".=t""llT '< 1 ll ~!'< -;:rm~' ~-ii¢: 10/3/2017 w1,fcp ~-10- 13/2017 /cf[cl) /-q-rq (16) - 'tPrn"ifPlct, ¥<l ~ cf5x ~. 2005 (~ 2 ~ 2005) ~ tITTT 15-~ ~ ~-tITTT (1) cfi ~ (GT) &NT ~ ~lfct-alll cpl" ~ 1l ~ ~, ~ fF!¢1'( ~t1q&1x1, ~ fcr:rl1T ~ ~ w1,fcp ~-10-33/2016/cflcp/-q-fq (66), ~-ii¢ 11 ~ 2016, "r/ f-i9faRsJt1 ~ ~ t;_ 3T~ :- 3TTP "28.02.2017" cfi ~~ "CR, 3TTP "31.05.2017" ~~ fcn<:rr ufm I -;:rm~' ~-ii¢ : 10/3/2017 w1,fcp ~-10-13/2017 /cf[cl)/-q-rq (16)-~ cfi ~ cfi ~jiUG 348 cfi ~ (3) cfi ~jfHOI ll, ~ fcr:rl1T ~ ~ w1,fcp ~-10- 13 /2017 /cf[cl)/~ (16), ~-ii¢ 10/3/2017 cpl~~ xl"l1Ylc'1 cfi ~ ~, ~tlq&lxl ~¢1~1t1 fcn<:rr \JlRfT % I , I I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 10.3.2017 No. F-10-13 /2017/CT/V (16) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 33/2016/CT/V (66), dated 11 th July 2016, namely:- AMENDMENT In the said notification,- For the figures "28.02.2017", the figures "31.05.2017" shall be substituted. By order and in the name of the Gov:10r ~ Chhattisgarh, 1~ (A.P. Tripathi) Special Secretary , r / tfrcflt1~1¢ m <11fclt~cf> rf>x ~ ii ?I 1 <."I ll, 1H5 1-i <fl 1fcf-i", ~ x I ll gx ~ ~ , R.=ti¢: 10/3/2017 ~ ~-10-13/2017 / qfcp / "CfRT (17) - 'd>mlfPlct, ~ ~ cp"x ~' 2005 (~ 2 X11 2005) ~ 'c1TTT 15-"& ~ ~-'clTTT (1) cf> ~ (cfr) &RT ~ ~1fcl-a;q) cpl" >l<TTlT +l C'ITTf ~ , ~ flx¢1'( ~ci<;,81'<!1, ~ ~ ~ ~ ~ ~-10-44/2016 / qfcp / "CfT"'q (n), R.=ti¢ 30 ~, 2016 °it ~ki~~ ci ~ cITTctt t 31~ :- 3TTP "28.02.2017" \Jl"ITT -41 3rm "ITT cf> ~~ ~' 3{cfj "30.06.2017" mfR~ fcrun ~ I 'd>mlflllct, cf> xl1Jl141<:1 cf> ~ ~ ~~~~- (~.i:fr. f¾q10"1) ~~ ~ ~, R.=ti¢: 10/3/2017 ~ ~-10-13 / 2017 / qfcp / -crRT (17)- 1ITTTI cf> ~ cf> 3lj-iBG 348 cf> ~ (3) cf> 3ljfl'<!01 +l, ~ fcrwT ~ ~ ~ ~-10- 13 / 2017 /qfcp / "CfRT (17), ITTTcP 10 / 3 / 2017 cpT ~ ~ '<!l1Jl14lc1 cf> ~ ~, ~ci<;,81'<!1 !.1¢1~1ci fcrun vfTITT ~ I , I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahana di Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 10.03.2017 No. F-10-13 /2017 /CT /V (17) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 44/2016/CT/V (77), dated 30th November 2016, namely:- AMENDMENT In the said notification,- For the figures "28.02.2017", wherever they occur the figures "30.06.2017" shall be substituted. By order and in the name of the Govern:r oAhhattisgarh, r~- (A.P. Tripathi) Special Secretary , r 8ctlHP I q, ~ qlftll~ll<f> cf)x ~ 1i ?I I c1 ll, ~ 131-i cf1 1lc:R, "-i<TT '< I ll ~'< -;:,m ~. R'li¢ : 10/3/2017 ~ ~-10-13 / 2017 / qjqJ / -qi"=q (18) - 'cPrn1tii1<t, ~ ~ clR" ~. 2005 (~ 2 ~ 2005) "$T tfffi 15-xsl "$T ~-tfffi ( 1) cfi ~ (GT) &RT ~ ~1fcl-all1· cm-~ l{ C1@ s1Z, ~ f1-<¢1'<, C!c'1~81'<1, ~ ~ c#r ~ ~ ~-10-44 / 2016 / qfcfj / -qT-=q- (78), R'li¢ 30 ~. 2016 l{ PtkifaRsla ~ cITTd1 t 3l~ :- 3rcP "28.02.2017" cfi ~~ "CR, 3rcP "30.06.2017" -qfin-~ fm-m \JlPl I 'cP rn"i f1 i 1 ¢ cfi -< 1 \Jll 41 c1 cfi ~ ~ :m~,¥~- (~_tjt_ f:?lq1dl) ~ ~ -;:,m ~. R'li¢ : 10 / 3 / 2017 ~ ~-10-13 / 2017 / qjqJ / -qi"=q (18)- 1fffif cfi ~ cfi ~jiUG 348 cfi ~ (3) cfi 31jf1-<DI l{, ~ ~ "$T ~ ~ ~-10- 13 / 2017 / qfcfj/"Cft=q (18), ~ 10 / 3 / 2017 q)l ~ 3fjcfT"G" -<I\Jll4lc1 cfi ~ ~. C!c'1~81'<1 \.1¢1~1c'1. TTnm \J'ITc'1T t I , I ----- Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 10.3.2017 No. F-10- 13/2017/CT/V (18) - In exercise of the powers conferred by clause -(ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 44/2016/CT/V (78), dated 30th November 2016, namely:- AMENDMENT In the said notification,- For the figures "28.02.2017", the figures "30.06.2017" shall be substituted. By order and in the name of the Gove~or ~ Chhattisgarh, {~·-·_ (A.P. Tripathi) Special Secretary , SctfN-t·II ~ ~ qr{ fct,:wr 1-bllclll, '-h$1..-f~ ~ • .=f<IT xlll~ ~:ttc!--il rfm ~. fG.,tcp : \ O \ J \ 2-c/7 ~ ~-10-[_S/2017 /cTicf> /1:fffl (\ 9 )-TT8-cli:"C1~lfl"T"T"Jlr-rl" WTTTr # t>TRT ~. ~ flxcfw< ~aq_atxt. fG.,tcp 01.04.2011 c#l' w-1,c1~fle1a1, ~ ~9fc;iftrn ~ ~ ~ :- 'ti~~~-i ~i-.-tf&Ri:Aa ~3TT #, cble1lcJfi'l ~ .~ ~ "31.03.2017" cf> ~ "CR 3FP "30.06.2017" ~~ fcl;m ~ :...;. 3l.w.

(1)

10.

11.

12.

13.

14.

15. dl~"q,_~"11 'jplJJq, ~

(2) (3) ~-10/28/2006/cTicf>/tfr'q ( 16) 30.03.2006 ~-10/24/2006/cTicf>/qfq ( 29) 12.04.2006 ~-10 / 64 / 2006 /cTicf> /tff=q ( 56 ) 14.06.2006 ~-10/27 /2008/cTicf>/tfr'q ( 19) 28.03.2008 ~-10 / 64 / 2008 /cTicf> /tff=q ( 53 ) 27.09.2008 ~-10 / 03 /2009 /cTicf> /1:fffl ( 08 ) 27.01.2009 ~-10 / 23 / 2011 /cTicf> /1:fffl ( 23B ) 31.03.2011 ~-10 / 11 /2013 /cTicf> /1:fffl ( 11 ) 28.03.2013 ~-10/40/2014/qfcp/-qi"=q (31) 04.03.2014 ~-10-17 /2016/qfcp /1:fffl ( 26 ) 31.03.2016 ~-10-18/2016/qfcp/tfr'q ( 31 ) 31.03.2016 ~-10-18/2016/qfcp/"Cfrif ( 32) 31.03.2016 ~-10-24/2016/qfcp/"Cfrif ( 51 ) 13.04.2016 ~ 10-25/2016/qfq)/"Cfrif ( 52) 21.04.2016 ~-10-42/2016/qfq)/tfr'q ( 75) 16.11.2016 t§~flJl<t, cf> xl\T<-IYIC1 cf> -;:rrs:f ~ ~mJT~~ - (~.-cfi. ~) . ~ ~ rfm ~. fG.,tcp : ~ ~-10-15;2011 /qfq) /"Cfrif- mw cf> ~ cf> ~ 348 cf> ~ (3) cf> 31:'.fi-< 0 1 °B, ~ fwwT °$T ~.·~ ~-10-)5/2017 /cWP/"Cfrif ( \_9) ~\o\3\'"2.c)l cf>T ~ 3TjcITG. '{i\TllYIC1 cf) ~ ~. ~aq_al' '{ I \T<.j q I C1 cf> -;:rrs:r ~ ~2TT~,dJl-- (~.-cfi. ~, ,, , ~~ .f Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, Dated : \ c,) 3 J 2-o 17 , No. F-10-\5/2017/CTN ( \ ..9 )- In exercise of the powers conferred by section 15-B of the Chl)attisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Goverrunenthereby makes the following amendment, with effect from 01.04.2017:- AMENDMENT In the following notifications, for the figure related to period "31.03.2017" the figure "30.-06.2017': shall be substituted:- S.No. Notification No.

(1) (2)-

1. F-10/28/2006/CTN ( 16)

2. F-10/24/2006/CTN ( 29)

3. F-10/64/2006/CTN ( 56)

4. F-10/27/2008/CTN ( 19)

5. F-10/64/2008/CTN ( 53)

6. F-10/03/2009/CTN ( 08)

7. F-10/23/2011/CTN ( 23B)

8. F-10/11/2013/CTN ( 17) ·

9. F-10/40/2014/CTN ( 31)

10. F-10-17/2016/CTN ( 26)

11. F-10-18/2016/CTN ( 31)

12. F-10-18/2016/CTN ( 32)

13. F-10-24/2016/CTN ( 51 )

14. F-10-25/2016/CTN (52)

15. F-10-42/2016/CTN (75) Date

(3) 30-03-2006 12-04-2006 14-06-2006

28.;03-2008 27-09-2008 47-01-2009 31-03-2011 28-03-2013 04-03-2014 31-03-2016 31-03-2016 31-03-2016 13-04-2016 21-04-2016 16-11-2016 By order and in the name of the Gove~o4of Chhattisgarh, .. ~;....--- (A.P. Tripathi) Special Secretary , , " 0~1fl'I <r, ~llfl..=t qlftll~ct, cITT" ~ ibm.•1ll, 'H51..=tcfl 1l<:R, "..=t"ll"l -<Ill~ ~™'ii -;,m ~. ITTTcP : 71) 1) 2017 ~ ~-10- 19 /2011 /cffcp/~ ( L{o )- 'i:Prr11x=ii1~ ~ ~ cnx ~ . 2005 (~ 2 "ff1 2005) cM tlffi 15- "& &RT ~ ~1RR-1~1 em- ~ ~ c'fIB ~. xTG<:T flxct>lx, ~aq&lxl, -%=a ch ~ ~ cfl ~ (2) ~ RlPlfcft:c: lffi1 cfl crlf em-. ~ (3) ~ RlPlfcft:c: ~ c'fq'), ~ (4) ~ ch ~ ~ c'fm ~ cfl ~ -~ 1.04.2011 ~ 30.06.2011 c'fq') cM ~ cfl ~- cnx cfl :f@R ~ w >TGR ~ t :-

3T. sf>.

(1) (2) (3)

1. 'i:Prr?mi1~ ~ cnx cM ~ ~ ~ cnx ~ o.s s.iRl~1a (~ 2 "ff1 2005) c#r~- zj~ mum~.~ F-1 9 fc;i Rs! C1 'cf«j3TT em- 9l-$ct>x :-

1. ~

2. ~-~

3. ·cnl<1c11

4. ~

5.~

6. c,-g~",~.:c

1. ~-<1ffi.--i

8. zj~.'cTR ~~~ lTTcx cfITPf

9. qr;:f.::mTRf

10.~~~ ~ 3f.!Wft

(4)

(1) ~ ~ lffi1 cf)T ~ Y\J'1"lcfic'1 dlclflllll &RT ~ ~ (dlclxiil/1 crn- 9l-$ct>x) em- TTP<TT ~ ~ ~ ~ cfl ~ :fTTTR PJyfc;iftla ~ ~ ~ ~ ~~cc:1 ~ ~ fcn<TT ~ :- (~) <&ll1.3TTW. (~q,1~-s ~ ~.:cxt:Bxi) ~

(zj) ~.fcfi."C;ff. (3Tl'clR ~ ~ ~) (-ar-,) <&"C;ff·~ -~ -~ (~'i'(~cftj;g xi~ls'i~, ~~) ('cTR) ~/~/~- "Q"5 ~ (qrq) {-~ ('t9:) 3TR.ir.~ ."C;ff. ~ ~ -t -~ .ir.

(2) ~~c'.c:1 l=fts &RT ~ <Pl 'TTTfR ~ ~ u:icJxi 181 ~ em- cnx ~ ch .-mt Rlllllc'1 w cf) w:r ~ >fGR ~ ~ ~ W cB1 ffl cf)T xi91~l"'H qg \N{cf) &RT ~ cnx cM xrfu cfl ~ cnx ~I I I , Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, Dated : 3 1 f 3 ) 2-0} 7 No. F-10- \ ~ /2017/CTN ( yo ) - In exercise of the powers conferred by section 15-B of the Chhattisgarfi Value Added Tax Act, 2005 (No. 2 of 2005), 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), subject to the restriction and conditions specified in column (4), for the period from 1.04.2017 to 30.06.2017 :- S. No. (])

1. Class of goods

(2) Goods specified in Schedule-II of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), but excluding the following goods:-

(i) Cement

(ii) Iron-steel

(iii) Coal

(iv) Diesel

(v) Petrol

(vi) Lubricant

(vii) Kerosene

(viii)Two wheeler, Four Wheeler and other motor vehicle

(ix) Pan masala

(x) Tobacco & Tobacco products

SCHEDULE Extent of exemption

(3)

0.5 percent in rate of tax Restriction and conditions

(4)

(1) When such goods are sold by a registered dealer to a consumer ( other than a dealer) and payment of such sale is made through any of the following digital mode :-

(i) UPI (Unified Payment Interface) Apps

(ii) AEPS (aadhar-enabled payment system)

(iii) USSD Banking (Unstructured Supplementary Service Data)

(iv) Credit/Debit/Prepaid Cards

(v) E-Wallets

(vi) RTGS & NEFT

(2) The selling dealer shall provide the amount of concession in tax to the consumer as discount towards payment made through digital mode and he shall be entitled to adjust such amount against tax payable by him. By order and in the name of the Govemor-'ff ~ attisgarh, --~ 1 . (A. P. Tripathi : 1I'> Special Secretary 0 ctfl 'ti~ I ¢ m qlfill~cf) cf>x fcl'm1T '1 ?11 <'1 ll, '-16 I -i ~') 1=fcf-1, -=rllT 'Rm ~lfcra.!.ll. cITT ~ 1f cTTff ~ . ~ fHcblx, C!cic{&lxl , ~ ~ cB1" ~ ~ - ~-10-37 / 2016 / qlcp / $ (71), ~'1icb 29.08.2016 1f Pt 9 fa Rsl a 3fR ~ cITT"cfr t 3lmc=r :-, '3cm~lf.- 3fcp, ~ ~ ffi "30 '3fl, 2017" cf> x-ewr "CR, 3fcp, ~ ~ ffi "30 ~clci!x, 2017" mm-~ fcn<TT \Jlnl I <nTT ~. ~.:iicb : 28.04.2017 ~ ~-10-34 / 2017 / q7cp / $ (45) - '+fTxc1 cf> "fITTl'crR cf> ~1m~ 348 cf> ~ (3) cf> oijfHOI lf, ~ ~ cB1" ~ ~ ~-10-34 / 2017 / q7cp / $ (45) ~'1icb 28.04.2017 "cf5T ~ 3ljcfR xl\J"~4lc1 cf>~~. C!cic{&lxl S-lcbl~lci fcn"m \JITffi ~ I . i Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 28/04/2017 No. F-10-34/2017/CT/V (45) - In exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this department's notification No. F-10/37/2016/ CT/V(71), dated 29th August, 2016, namely:- AMENDMENT In the said notification,- For the figures, word and punctuation "30th June, 2017", the figures, word and punctuation "30th September, 2017" shall be substituted. By order and in the name of the Governor~ Chhattisgarh, c·1~_ (A.P. Tripathi) Special Secretary " 8~1~~1<t, ~ qlful~<'t> cf>x ~ ii?llc1ll, '-151--tcfl ~, .=rm -<Ill~'< 'l<lT ~' ~.-Jjqj :28.04.2017 ~ ~-10-34 / 2017 / cfTcp / -qfq (46) - 8m"1~~1q; ~ ~ cpx ~ ' 2005 (~ 2 ~ 2005) ~ tTm 15-~ ~ ~-tlffi (1) cfi ~ (~) &RT~ :i!lfck1lil cf5l' >RTTTr ll ~ ~ ' ~ fFUhl'<, C!cii:{81'<1, ~ fcl1:niT ~ ~ ~ ~-10-13 / 2017 / cfTcp / 'ClTq (12), ~.-Jjqj 10 +TT'cl 2017, ll Pti-.il"flRsla ~ ~ t 31~ :-, 3TTP "30.04.2017" \Jl6T ~ 3Wl ~ cfi ~~ ~. 3l'cP "30.06.2017" >fm~ ~ ~ I 'l<lT ~' ~1 jcp : 28.04.2017 ~ ~-10-34 / 2017 / cfTcp / -qtq (46)- '+fRc'f cFi ~ cFi ~1wc; 348 cFi ~ (3) cfi ~jfHUI ll, ~ fcrwT ~ ~ ~ ~-10-34/2017 / cfTcp / -qrq (46), ~-ii¢ 28.04.2017 cnT ~ ~ '<I\Tll4lc1 cfi ~ xl, (-!ciq&l'<I !.l¢1~1ci fcITT:TT \i'fTTTT % I '!t . Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 28/04/2017 No. F-10-34/2017/CT/V (46) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 13/2017/CT/V (12), dated 10th March 2017, namely:- AMENDMENT In the said notification,- For the figures "30.04.2017", wherever they occur the figures "30.06.2017" shall be substituted. By order and in the name of the Governor of_C~ttisgarh, ~~ (A.P. Tripathi)~ Special Secretary \:9 fill ~p I q, ~ qlfill~cf> cpx ~ '1?11C"lll, iisl.=tcfl ~, ~ -<Ill~'< ~ ~, R.=ticl? : 2s.04.2017 ~ -qcp-10-34 / 2017 / cflcf) / "Cff'cl (47) - tPmlfPl<t, ~ ~ cnx ~ , 2005 (~ 2 ~ 2005) "$1" tfRT 15-~ "$1" '31l-tfRT ( 1) cfi m

(en) &RT~ ~IRkill'i 'cl?1" ~ "B C1IB ~. ~ flxcl?lx, ~ciq_i;ilxl , ~ TTt1nTf "$1" ~ ~ -qcp-10-13 / 2017 / cflcf) / "Cff'cl (13), R.=ticl? 10 1=fRl 2017, "B PlS-.ifaRsla ~ cRcfr %. 31~ :- 3tcn "30.04.2017" cfi ~-e;rr;=r ~ , 3tcn "30.06.2017" >ITTR~ fcn<:rr ~ I ~ ~. R.=ticl? : 2s.04.2017 ~ -qcp-10-34 / 2017 / cflcf) / "Cff'cl (47)- 'BRc'1' cfi ~ cfi ~jitk 348 cfi ~ (3) cfi ~jflx 0 1 "B, ~ fct1wr "$1" ~ ~ -qcp-10-34 / 2011 / cflcf) / "Cff'cl (47), ~.=ticb 28.04.2017 cfJT ~ ~ xl\J'll4lc1 cfi ~ 'xl, ~a S,8 lxl !.lcbl~lci fcn<:rr IJTTc'1T % I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 28/04/2017 No. F-10-34/2017/CT/V (47) - In exercise of the powers conferred by clause (ii) of sub-section ( 1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 13/2017 /CT /V (13), dated 10th March 2017, namely:- AMENDMENT In the said notification,- For the figures "30.04.2017", the figures "30.06.2017" shall be substituted. By order and in the name of the Govern.or ~ ~attis~arh, - \ ~~~ (A.P. Tripathi) Special Secretary 0ctfl tPI q, ~ qlfill~if> cJ>x ~ 'i?IIC'lll, '161.-f cfl ~. ~ -<Ill~'< ~ ~, ~.-liif> : 28.04.2017 w1,Tcp ~-10-34 / 2017 / q[cp / -qi"=q (48) - 'cPmlfPlct, ~ ~ cITT ~, 2005 (w1,Tq) 2 X71 2005) cB1" tfRT 15-~ cB1" \Jq-tf"RT (1) ci> m (~T) m ~ ~1Fcl-a~1 "tf>l" >f<TTTr ~ ~ ~, ~ x-1xtf>1x, ~t1c{&lx1, ~ ~ cB1° ~ w1fTcp ~-10-33 / 2016 / q[cp / -qi"=q (65), ~.-Jiif> 11 ~ 2016, ~ Pti-.,faRs!a ~ cITTcfi %, 31~ :-, 3fcn "31.05.2017" '3lITT 1ft ~ "ITT cf> ~-e::rr.-r "CR, 3TcP "30.09.2017" >ffITT-mfi:m fcpm \JJm I ~ ~, ~.-Jiif> : 28.04.2017 w1fTq) ~-10-34 / 2017 / q[cp / -qi"=q (4a)- 1,ffif ci> ~ ci> ~jm~ 348 ci> ~ (3) ci> ~jx-1xo1 ~, ~ ~ cB1" ~ w1fTq) ~-10-34 / 2017 / qfcp / -qf=q (48), -~.-Jitf> 28.04.2017 cf>T ~ ~ xl"<.1q1c1 cf> ~ ~, ~cic{&lxl l.lif>l~lci TTP<TT '3'fTt1T % I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 28/04/2017 No. F-10-34/2017/CT/V (48) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 33/2016/CT/V (65), dated 11 th July 2016, namely:- AMENDMENT In the said notification,- For the figures "31.05.2017", wherever they occur the figures "30.09.2017" shall be substituted. By order and in the name of the Governor o0hhattisgarh, ~ (A.P. Tripathi) Special Secretary tPctflti~l<t, m q1fil,fmqcp cJ>x ~ '1?11C'ill, S-!$1--icfl ~, -n:rT '<Ill~'< -;crm ~' fe:.-iicb : 28.04.2017 ~ ~-10-34 / 2017 / cflcp / 'Cff'q (49) - \Jrnl{PI<?, ~ ~ cfJx ~' 2005 (~ 2 ~ 2005) c#l' t:TRT 15-~ c#l' '3"Cl-t:TRT ( 1) cf> ~ (~) &NT~ ~1Fckil!) 'cb1" "Q<TTlT ll c'fIB ~, ~ {Hcblx, C!ci~&l- x~ ~. 3lcP "30.09.2017" 'ITTITT~ TTITTTT \J1T<l I -;crm ~' fe:.-i icb : 28.04.2017 ~ ~-10-34 / 2017 / cflcp / 'Cff'q (49)- 'Bffif cf>~ cf> ~j'iU~ 348 cf> ~ (3) cf> ~1'{-lx 0 1 ll, ~ fcM7.T c#l' ~ ~ ~-10-34 / 2017 / cfTcp / 'Cff'q (49), fe:.-iicb 28.04.2017 'cbl" ~ ~ xl\Tll41c1 cf> ~ 'xf, l,!ci~&lxl l,lcbl~lci ~ \Jl'TITT ~ I . .. Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 28/04/2017 No. F-10-34/2017/CT/V (49) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 33/2016/CT /V (66), dated 11 th July 2016, namely:- AMENDMENT In the said notification,- For the figures "31.05.2017", the figures "30.09.2017" shall be substituted. By order and in the name of the Governor of r~ttis~arh, ;L/1~ (A.P. Tripati) Special Secretary "~~i~~~i ~~(f.r-TI~~)tm ~ ~ -~-ift.2-22-tfaftw1~ lNfc! / 38 fu. ~- ~-~ 30-05-200 I.,. 3ffilflJI~ ~l'liQ?I (~) ~ ~ !Acfi I ~I a ~~ "odl't-!•1~/~/09 / 2013-2015." ~289) ~ .~wm.~ 12~2011 - ~21.~ 1939 cl I fa I fvll cf, "cf,x fcMTTT 'i-511 W-l, l--h5H cf1 1fcR, -;,m ~ rJ<TT ~ ' ~ 12 ~ 2017 ~ "C;Q)-10-51 / 2017 /clT<P /tITTl (95). - Dm"it1'1¢ ~ ~ clR ~- 2005 (~ 2 ~ 2005) $'r l:ITTT 15-~ ITTxT ~~'Pl" wwr l) C1°IB ~-~ ~- ~ac;:t;1x1. ~ <ft~ ~ cfi ~ (2) "# Rlf1 ~"e lll"R cfi qlf 'Pl", ~ (3Y B Fclf1~t:e ~ c'fcn, ~ 1.7.2017 ~ 31.3.2018 c'fcn ml 3lcffu cf) ~ - clR cf) :fTcfR ~ ~ 1:IGR ~ t :- Jl. ~- -.,rc;r cnT qlf ~qfr~ ~Tim~

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

1. ~ fclW<l clR ~ - 1956 3h°@: ~ >fq,R ~ clR ml (~ 74 ~ 1956) $'r l:ITTT 14 cfi G"x cfcclR 4 mTimf m ~ I ~ (cn-u-) 1) Fclf1~t:e ~ ~ ~ - ~Fcl~~j.=j ~ ~ Dm"it1'1¢ cfi '(j'vll4ic1 cf> .:rr, ~ Tim 3ll~~llj{m, -q-_ qr_ ~. fcrffi fficr. 577 578 <fm ~ . ~ 12 ~ 2017 ~ ~-10-51/2017 /qTcp/'QT'q (95). - 'l'.fmi ct ~ ct ~ 348 ct ~ (3) ct ~ B ~ fcl'iwr c#r ~ ~ ~-10-51/2017 /qTcp/'QT'q (95), ~ 12-07-2017 q>'f ~ ~ ..:1~41<1 ct~~ qaq_l:;lxl l-l¢1~1ct fcnm iJfRTT ~ I tkd~'<i•lip ct xl~41<1 c'fi Yffll ~ elm 3ll~~llj'<il{ Naya Raipur, the 12th July 2017 NOTIFICATION ~- "lfi. ~. ~ ~- No. F-10- 51 /2017/CTN (95). - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), 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), subject for the period from 1-7-2017 to 31-3-2018 :-

SCHEDULE S. No. Class of goods Extent of exemption Restriction and conditions (I) (2) (3) (4) I. Aviation turbine fuel other than Partly so as to reduce the rate of that specified in clause (ii-d) of tax to 4 percent section 14 of the Central Sales - Tax Act, 1956 (No. 74 of 1956). By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHl, Special Secretary. " 8 ro I fP I ¢ ~ cllfi}lf"G-llqj cnx ~ . " S-l~IC"ll!, S-l6H~I ~. ~ -i!lll9,-< ~~•-II ~ ~. ~~: 7J /7 / Jo/) . ~ ~-10 / (0/ 2017 / c.fTcD / -qf-=q (Ia/ )-1:Prn°1fPlct, rll ~ cR ~ . 2005 (~ 2 °fl1 2005) c#I- 'cTRT 15-"@ c#I- ~-STIB (1) cf) ~ (cfr) &RT ~ ~lfcrciln° cm ~ i:r ~ ~ ~ fl-<¢1( ~a~51x1. ~<fr~~ cf)~ (2) i:r <1~ fclf.-)ru~ ell 1q1Rdi cfi cr.f qTT, ~ (3) i:r <1~ R1R1ru~ er-rt cfi fu<), ~ (4) i:r <Tm R1R1ru~ '3CK1' -2rrr~f~r<r~1 ct; -~Tfc.rtrr~-:jj. -~·cf ·ty·f~fr:,r,~-r~- T-~c,·Z~ -~z=t,:;·f~\-1 er;'\_ P 1·:: :~-1, 2C)C1C ~, \jcr;::·; 3;~~·,_~c: : T ~ (5) ~ R1R1ru:~ W.-£A" -a-m mTT cf) 3TUT~ m ~. ~ -~ ~ %, 3T~ :-

3T. ell1q1Rdi cBT q.f er-rt mc!trA / ~ ' W..£:p, e1m ~ w. ~Uc~ "' ~

(1) (2) (3) (4) (5)

1. BrnlfPld rll ~ cR Fc1 rn"i ll tTffi 21 c#I- \Jl6f ~ (2) i:r Fc1R1ru~ ~ . 2005 (w 2 ~ er-rt ~-t!Tp (2) ell1q1'{) ~ cR xrfu e1m ~. 2005) cB1" 3lj~-cJ1-2 cf) 2013-14 cfi ~ I (~). ~cnW "ITT, cf) ~ q~iJli:1, lTTlT-3 cf) ~jfflJ..Iicfj 5 i:r (cfr) ~ (cfR) \:Prn°1fii1q; ~ ~ cR <Tm RlR1R~ cffg3TT cBT cTm~ ~ . 2005 cB1" tITTT 19 cB1" ell cl fl Ill ~ cmq- ~ 20(2)("cn) ~-tITTT (1) cf) ~ ("@) cf) · (', 4\Jllclzci elll41-fl, ~H1c:Bl •. ~ - cf) . 3TyITT " furn, -~ ~ cgR ~ ~-18 i:r 311.--ic11~1 fclcJx 0 1 xrfu xrfu ~- 1 ~~ Fc1 rnl ll er-rt 2013-14 ~ -~ "cfj1, % I 31 .08.2017. (1cp ~ cR ® t,

2. " \:Prn lfi i I q; ~ ~ Fclrn"i ll tITTT 1 9 c#I- \Jl6f ~ (2) i:r Fc1R1ru~ cR ~. 2005 er-rt ~-EITTT (1) ell1q1'{) ~ cR xrfu e1m ~. (~ 2 ~ 2005) c#I- 2013-14 cf)~ (.-r), ~ cnW "ITT. cfi :f@R cfi q~iJli:1 J:lj~-cJ"l-2 cf) cf) 'qNf 21 c#I- " ~ ~-3 'tPrn lti ~ I eo - ~ cR ~jffiJ..flcb 5 i:r fclf.-)ru~ ~-EITTT (2) ~ . 2005 c#I- tITTT 19 cB1" cffg3TT cBT ell cl fl Ill ~ cf)~(~). ,3q-tITTT(1) cf) ~(~) cf) ~ " Cllclfll~I "cfjT ' t9!'5¢( (zj-) ~ {cfR) ~ cf) 3TyITT furn, \:P ffil f P I ct, rll ~ ~ tITTT 41 ~--c-18 i:r 3111c11~1 fc1clx □ 1 cR ~ . 2005 cf) cB1" ~ -'c:TRT fcl rn"I ll er-rt 2013-14 ~ ~ 3ffi?TTf tj \Jll qa c111q1-fl , (2) e1m ITTJ..I" 31.08.2017 c,cp ~ cR ® % fuiflc:Bl ~~~ 20(2)(cp) cTm 3TTllcITT ~. 1961 cB1" fmITTr xrfu ~- 10 ~ 'c:TRT 44cn& cf) 3ffi?TTf <Tm ~ "cfj1, % I ~ 3Tifsc fNri c#I- ~ cl I fa I fvll ¢ cR ~ cf) ~a, ~cITTTITI ,f I_ 3. 'c.9rn°1f1ll~ ~ ~ cnx ~. 2005 (~ 2 ~ 2005) ~ ~ j~"C! 0 1-2 cfl iwT-3 cfi ~jw'-llcb 5 if Rl Pl R !Sc'. cffiJ3TT cpl" &.lclfil<l ~ clIB &.lclfil<fl cpl" t9l-scb'1, 'c.9rn°lf1ll~ ~ ~ cf»! -~ - 2005 cB" ~ 4\J1°14zc:i clllq 1{1, Rlt1ctl "ffcB"C1 ~ ~ ~ xlM xi. 10 ~<TT~~ %1 fc1CTf1-a q<f 2013-14 - 2-- tfffi21 ~ '311-tfffi (2) cf) m (~). (cTT) zcr (~) Tim ~ 20(2)(cfJ) \iTTT ~ (2) if RlPlfc!!Sc'. &.11q1~ ~ cnx xTfu crm &:ITGT, ·"<TR ~ "ITT, cfi :fTT1R cfl q~i11tj_, 'c.9rnlf1ll~ ~ ~ cITT" ~. 2005 ~ 'tlRT 19 ~ '311-tfffi (1) cfl m(~) cf) ~ cf) 3-TTffi fcrf%"cr ~-18 if ~i'1C'11~'1 Fclc1-1°1 R1rnlll cJif 2013-14 ~ R.=iicB

31.08.2017 "c:icP ~ cITT" tffi % : r=f?_Tf ~w-w~·-1 ?,~. ms~ ~ tTro 44~ cfi ~ <tm ~ 3TTfue ~ ~ >fTT1 zcr 'c.9rn°1f1ll~ ~ ~ cITT" f.n:m, 2006 cfl ITT+l 53 cfl BLT-~ (1) if <tm RlPIR!!Sc'. ~-50 if ~ ~ ~ ~ cl I fut fv,a cb cnx ~ cfl x=r,e, ~ cfR<lT I 'c.9rn°1f1ll~ cf) '11\J",llqlci cfl ~ 'fl' Tim ~I ~~lljfil-1, --J\,~_ (~_-qt_ f3lq101) ~~ ~ ~' ~.=Jicb : 3)) ?) 2.oJ 7 ~ ~-10/Co/2017/qfcfj'/-qtq (/q)-~ cfi ~ cfi 3lji:U~ 34s cfl ~

(3) cfl ~jt1-1°1 if, ~ fcrwT ~ ~ ~ ~-10/Go/2017 /q1cp/-qr-q(}c,J ), ITTTcP31 hh /cpl"~~ '(t\Y-aq1c,1 cfl ~ 'fl', (,!c:iq_t;l-11 ~cbl~lc:i fclRrr '1ffc:i'T % I -- --- ----------- - ·--· - - -------------- ------ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: J) } ?} 2o/ / No. F-10/ 6 0 /2017/CT/V (/Dl ) - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the St<'!te G(wernment. herehy, exempts the class of dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and Chhattisgarh Value Added Tax Rules , 2006 as specified in column ( 4 ), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely : S. No :

(1)

2. Class of dealers

(2) Registered dealer, whose annual turnover is less than Rs. 1 crore, who deals in goods· as specified in S.No. 5 of Part III of Schedule II _ of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover 1s less than Rs. 10 crore, except dealer, who deals - m goods specified in S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).

SCHEDULE Year

(3) Financial year 2013-14 Financial year 2013-14 Section/Rule from which exemption granted

(4) Clauses (i),

(ii) and (iii) of sub-section

(2) of Section 21 and rule 20(2)(a) Clauses ( c) of sub-section

(1) of section 19, clause (i),

(ii) and (iii) of sub-section

(2) of Section 21 andsub section (2) of Section 41 and rule 20(2)(a) -2- Restrictions and conditions

3. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover 1s Rs. 10 cr9re or more, except dealer, who deals m goods specified m S.No. 5 of part III of Schedule II of the Cl1l1attisgarl1 -v a1ue Added Tax Act, 2005 (No. 2 of 2005). Financial year 2013-14 Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a) When the dealer specified in column (2), after payment of due tax amount with inJerest, if any, files a statement online in F orm-18 prescribed as per the provisions of clause (b) of sub-section ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to · 3 l .08.20 l) and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-50 as specified in sub-rule ( 1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer. By order and in the name of the Governor ,t, C~attisgar.h, _J_1~ -- (A.P. Tripathi) Special Secretary ~:.frill ti~ I¢ ~ c11fu1fvlfcp cf>x ~ 'i?IIC'ilf, l=IBFrcfr ~. ~ Xllf9,X ~j!-!'11 . ~ ~. R .-i i0 : ~5/} 1) 2 o / 7 ~ ~-10 / 6O/2017 / cfl"cp / qi-:q ( )0 2)__-'cPctflfPld ~ ~ cITT' ~. 2005 (~ 2 ~ 2005) ct)- tITTT 15-~ ct)- '3ll-t:ITTT (1) cfi m (<TT) m ~ ~1Fckill1 "cfJT WTI1T ~ C1ITT ~ ~ +1x01-.!, t::<F{£1i-.!I, ~ <fr -rrw oijfic-J 0 1 cfi "cfJlc¥l (2) ~ ~m Rlf.'lfcftc ~141Rll'i cfi qTf "chT, "cfJlc¥l (3) ~ ~m Rlf.'lfc!tc ~ cfi m, "cfJlc¥l (4) ~ ~m Rlf.'lf<tc ~ -~ cF ~TA"T V<t $Jim7fllli:! ~ ~ cnv f.nn::r 20oi:; ~ -~ ;,ir1v-j-q'l cE cBTc¥, (5) ~ Rlf.'lfcftc w.q;, Til2TT ~ -~~ 3lUT~-;:r ~ ~' ~ ~~ ~ t, 3l~ :-

(1) ~~ (2)

1. \Jrnlf1li<? ~ ~ cnx ~. 2005 (w 2 ~ 2005) ct)- 31jf1-cf1-2 cfi 'BPT-3 cfi oijwf-lich 5 ~ ~m Rl Pl R:tc ~3:rf cf5T ~clf11ll ffl cJIB ~ · 4. 131°1 cfkci ~ 14 I~, fG-l f1 cCi ~ ~ cgc1 ~ ~ ~ ~- 1 .~ ~ cnB % I

(3) Rl rn1 ll ~ 2015-16

2. 8>rn1+1i1<? ~ ~ Rlrn1<-1 cnx ~. 200s ~ (~ 2 ~ 2005) ct)- 2015-16 31jfic-J"'1-2 cfi 'BPT-3 cfi 31jwf-llch 5 ~ Rlf.'lf<~ ~3TT cnT ~ cl xi Ill ffl cJIB ~ cl f1 14'1 "cfJT 8>1-$ cfj '{' 8>rnlf1ll<? _ ~ ~ cnx ~. 2005 cfi ~ tj13114zc1 ~141~. fG-l fic#l m ~ ~ ~ ~ ~- 10 ~ xfcnB%1 .

(4) tfRT 21 ct) '3ll-'c:ITTT (2) cfi m (~), ("<TT) ~ (TIA) Til2TT ~ 20(2)(cfi) 'c:ITTT 1 9 ct) '3ll-'c:ITTT ( 1) cfi m (,r), tfRT 21 ct) '3ll-'c:ITTT (2) cfi m (~), (cTT) ~ (TIA) 3ITT tfRT 41 ct)- '3ll-'c:ITTT

(2) Til2TT ~ 20(2)(cfi)

(5) \J1f:f ~ (2) ~ Rlf.'lf<tc ~141~ ~ cITT' ~ Til2TT ~. ~ ~ 'ITT, cfi 'TfdF1 4~illi:t, 'cPcttl f1 l I<? ~ ~ cITT' ~' 2005 ct)- 'c:ITTT 19 ct) '3ll-'c:ITTT . ( 1) cfi ~ (~) cfi mcrcrAT cfi -~ .fcl® ~-1s if 0il1C>11~--1 fclclx 01 Rlrn1<-1 ~ 2015-16 ~ - R1i0 31 .12.2017 Ticfi ~ cITT' ~ t, \J1f:f ~ . (2) ~ Rl Pl R:tc ~141~ ~ cITT' ~ Til2TT ~. ~ ~ 'ITT, cfi 'TfdF1 cfi 4 ~il I i:1 8>rn1f1ll<? ~ ~ cnx ~. 2005 ct)- 'c:ITTT 19 ct)- '3ll-tITTT( 1) cfi m(~) cfi mcrcrAT cfi ~ fcl® >Ri)q-18 ~ oil<iC'il~'i Fclcl-.! 01 Rlrn"1<-1 crtf 2015-16 ~ R.-ii0

31.12.2017 Ticfi ~ cnx ~ t c=rm ~ ~. 1961 ct)- t:TRT 44cITT:N cfi ~ ~m ~ 3llftc m1i ct)- -i;rfu cl I fol fvll ch cnx ~ - cfi ~e, ~~I

3. 8im"lfPI~ ~ ~ cITT ~- 2005 (~ 2 ~ 2005) ctl- dlj~fiff-2 cfi ~-3 cfi 0-ljwJ-tlcfj 5 if Fcl f-1 ~~ cIT-g3TT cfTT ell q fl Ill ffl cf@' cllqfllli"I ~ 'tPl-$<$'<!, V.;::dl 'H ! I ,=t. ·1J:;:;·,~I ~ cITT ~, 2005 cfi 3Rf7@ 4\J"llcfJd elll41~, ~flcb"I ~ ~ ~ ~ xrfu XJ. 10 ~ 'lTT ~ ~ t, -2- Rkti"l ll qtf tTRT 21 ctl- 2015-16 \fq-1:fRT (2) cf) m ('C;cP), (~) \;cf (~) Tim ~ 20(2)(q5) vf6f ~ (2) if fclf-1~~ clll41~ t<:r cITT xTfu Tim ~- ~ ~ ' ' ' ~~~ " ID, q5 :r@Ff cp q ~il I tj, 8i CT1 lfl JI~ ~ ~ cITT ~, 2005 ctl- tTRT 1 9 ctl- \fq-1:fRT ( 1) cfi m(~) cf) ~ cf) ~ fctfITT, ~-18 if ~,.--ic11~.--i fclcR-ur fclm1ll qtf 2015-16 -gg ~ ~1 1? ?n17 r1cn ~ cnv ~ ~ : ' ··' i : ,-... ,~ • .. . ,J ' ,. '• ; • , .• • • ·:.::,. '' ' . ' ' ·, •,' • . .• c=rm ~ ~, 1951 ctl- 1:TRT 44cITTsr cfi 3Rf7@ ~m ~ 3ITfuc fNri ctl- >lfc,- ~ 8iCT1 I fl JIG ' . ~ ~c=r. cITT ~, 2006 cfi ~ 53 cfi \f4'-~ (1) if ~m fc)f-1~~. ~-50 if 3TTfuc mR ctl- >lfa- q I fa1 fvll <$ cITT ~ cfi 'fll,e:f ~ ~, 'cPITllflJi~ cfi XI\.Tll4lc1 cfi -TT+, ~ cll2TT ~l~~lljfllx, ~T~ (~.i:ft. f¾q1d)) ~~ -rm~, ~.=ii¢: JJ }7)21;11 ~ ~-10/ lo/2017 /qfcp/qf:q ()ozl- 1fffir cfi ~ cfi 3ljiUG 348 cfi ~

(3) cfi ~jflx 0 1 if, ~. fcMN ctl-~ ~ ~-10/Co/2017 /q1cp/qf:q(/0'2.), ~'J)hl'lcITT ~ ~ "1l\.Tll4lc1 cfi ~ ~, ~dc{Glxl Qcfjl~ld ~ '1ffm ~I ,/ / / ./"";,'---------------- ·-- -- --- - ---- ---· - · Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : -:? J }7} 2o / ') No. F-10/ 6 0 /2017 /CTN () o Ll- - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts 1.he dass of aealers as specified m column (2) of the Schedule below, for the year as specified in column (3 ), from provisions of the said Act and Chhattisgarh Value Added Tax Rules, 2006 as specified in column ( 4 ), subject to the restrictions and conditions specified in column ( 5) of the said -Schedule, namely : S. No. (])

SCHEDULE Class of dealers Year

(2) (3) Registered dealer, Financial whose annual turnover year - is less than Rs. 1 crore, 2015-16 who deals in goods as specified in S.No. 5 of Part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2015-16 whose annual turnover 1s less than Rs: 10 crore, except dealer, who deals m goods specified in S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) . Section/Rule from which exemption granted

(4) Clauses (i),

(ii) and (iii) of sub-section

(2) of Section 21 and rule 20(2)(a) Clauses ( c) of sub-section ( 1) of section 19, clause (i),

(ii) and (iii) of sub-section

(2) of Section 21 and sub section (2) of Section 41 and rule 20(2)(a) -2- Restrictions and conditions

3. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover 1s Rs. 10 crore or more, except dealer, who deals m goods specified m S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). Financial year 2015-16 Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a) When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub-section (1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the . financial year 2015-16 up to

31.12.2017 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-50 as specified in sub-rule ( 1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer . . By order and in the name of the Gqve~. 04 C~hattisgarh, ~ .---·-- (A.P. Tripathi) Special Secretary / orifl~PI~ ~llfF1 <11 fi) I ft-ll <t> ~ ~1-f PI 1l ?I I cl ll. Ji 51 "1 cft 1=Jq.l, -...-m i( I ll 9,i( -;:p:rr xlllgx, ~-1icb : 31 .07.2017 w'ilcn ~-10-60/2017 /qjcp/qpq (103) - 'i:Prol·H~lct, ~ ~ cf)x ~. 2005 (mflicb 2 ~ 2005) c#r tITTT 15-~ c#r Btr-1:ITTT (1) cf> ~ (~) ~ ~ ~lfct-alll cITT -qmTf lf ~ ~, ~ xNcbl( 1,!cic{fllxl, ~ fcrTTrr c#r ~ mflicb ~-10-33/2016/qfcp/qpq (s5), ~-1icb 11 ~ 2016, 1) Pik-1 fa ftrn ~ ~ t 31~ :- "ffm\:Ff 3Tcf> "30.09.2017" vfITT ~ ~ ~ cf> ~~ ~ . 3lcn "31.10.2017" qfffi-~ FPm uJm I -;:p:rr xlllg{ ~-1icb : 31.07.2017 wJ.iicb ~-10-60 / 2011 /qfcp ;qt-q (103)-~ cf> ~ cf> o11m~ 34a cf> ~ (3) cf> oljxNOI lf, ~ fcrTTrr c#t ~ wflicb ~-10- 60 /2017 /qfcp /qpq (103), ~-1icb 31.07.2017 "cbT ~ ~ xl0-l!Ylc1 cf> ~ ~, l,!cic{fllxl \.lcbl~lci FPm \iTTffi ~ I 'i:Prolxi~lct, cf> xl\J"llq1c1 cf> °'11l1 ~ -a-m 3ll~~lljxil{ (i;.'11~_:__ fctffi~ r Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION NayaRaipur, dated: 31.07.2017 No. F-10-60/2017/CT/V (103) - In exercise of the powers conferred by clause (ii) of sub-section ( 1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- ~3/2016/CTN (65), dated 11 th July 2016, namely:- AMENDMENT In the said notification,- For the figures "30.09.2017", wherever they occur the figures "31.10.2017" shall be substituted. By order and in the name of the Govemo~o~~~ttisgarh, 1~-·- (A.P. Tripathi) Special Secretary 9 ctl) tP I ~ ~ II tFI cl I fil I R,-ll <f> <f>x nfmlT 1-i?llclll, '-h$1'1cfl ~. -;:rm ~lll9,~ -;:,m '<!lllgx, R.-iicf> : 31.07.2017 ~'ii¢ ~-10-60/2017 /qfcp/qr=q (104) - 8imlxi'lct> ~ ~ ~ ~, 2005 (wSiicf> 2 ~ 2005) mt tITTT 15-~ mt B"Cl"-tITTT (1) cf> & (<TT) ITTxT ~ ~lfcl-alt\ cpl" ~ lf "R@ ~, ~ -!Ncbl'<!, ~ac:}~l'<!I, ~ ~ mt ~ wSiicf> ~-10-33 / 2016 /qfcp ;qt=q (66), R.-iicf> 11 ~ 2016, lf Pls:.-i~ft:rn mlltR ~ t 3l~ :- ~q;:r -;:,m '<!lllgx, R.-iicf> : 31.07.2017 wSiicb ~-10-60 / 2017 /qfcp ;qt=q (104)-1lmr cf> ~ cf> 31-jm~ 348 cf> ~ (3) cf) 31-j-!NOI lf, ~ fc),wr mt ~ wSiicf> ~-10- 60 / 2017 /qfcp/qr'q (104), R.-iicf> 31 .07.2017 cf)T ~ ~ XI\J"ll4IC'1 cf> ~ ~, ~d~fil'<!I \.lcbl~lci fcn<:rr \ilTdT % I ' .'f"'}- Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 31.07.2017 No. F-10-60/201 7 /CT /V ( 104) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10- 33/2016/CT/V (66), dated 11 th July 2016, namely:- _ AMENDMENT In the said notification,- For the figures "30.09.2017", the figures "31.10.2017" shall be substituted. By order and in the name of the Governor Jl~attisgarh, ,,~ (A.P. Tripati) Special _ Secretary 8ctfltJJI¢ ~llfF1 qlful~¢ 'PX~ '1-511 ('1 ll, '-151--1 cf1 '+fcFf, "--t"ll'T '/ 7 ~ ~-10/6'0 /2011 /q1cp/tftq (/o5)-t:Prn°1xi 1l<1, ~~<PX~. 2005 (~ 2 "fl1 2005) c#t tlRT 15-~ c#t ~-tlm (1) cfi m (en) ~ ~ ~IRffilll cITT >l<TT7T 11 C1'ffi ~. ~ ~ . 1-!c'1<'i.&1'<1 , ~ cfT TTt ~ cfi ~

(2) 11 <im Fcl~ Fc!t'<. ~ ~. '3cffi ~ cfi ~ (3) 11 Fcl~Fc!t'<. ~ c=rw Will cfi 3ltlltfrl ~ ~. ~ ~ 2013-14 cfi ~ ~ 31 .08.2017 cfcn ~ ~ cITTcTt t 3rmq :- 31'.w. ~ ~ ~ cfr <Tt ( 1) (2)

1. t:PrnlfPI¢ ~ ~ <PX ~. 2006 cfi ~ 20 cfi ~-f.nri, (2) cfi ~ (xsr) cfi ~ fcrt%TI ~-18 cpl 'Blll- Tf ~c=rm~

(3) ~ 'Blll-Tf c#t \iil.-Jcfllfl:- (cf>) ~ c#t ~-1 11 Fcl ~ fc!t<, 1lfc>f <TT ~ ~ cfl'<jcfc1 1lfc>f, <TT (~) ~ c#t ~-2 cfi 'Blll-3 cfi 3ijw+-1icfl 1 ~ 2 11 Fcl~Fc!tc 1ll(>f, m (Tf) ~~~'Clx~. cfi l) t:PrnlfPlq, ~ 11 w<l <TT ~ ~ ~'ITTI t:P rn°1 f P I q, cfi '< I \J'll 41 c1 cfi ".-J"P=r ~ c=rm~, --~-rr-~-- (~.-cfr. ~ - ~ ~ ~~.~:J1)7/~,7 ~ ~-10/ 60 /2017 /qTcp/1:frq ()05)- 1,ffif cfi ~ cfi ~ 348 cfi ~ (3) cfi aljfNUI 11, ~ ~ c#t ~ ~ ~-10/to /2017 /qTcp /1TT'cf (} 05 ), ~J} (7) / / cpl ~ 3f¥lG '<J\J'll4lc1 cfi mmR ~. 1-!c'1<'i.&1'<1 S-lcfll~lc'1 fcm:rr \if@T t I t:PrnlfPI¢ cB '<l\J'll4lc1 cfi ".-J"P=r ~ ~ (11.lft~ ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated :JJ]7} 7-oJ 7 No. F-10/ 6 o /2017/CT/V ( 1 o 5) - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the financial year 2013-14 up to 31 .08.2017, namely :- S.No.

(1)

SCHEDULE Rule from which exemption is granted

(2) Part-C ofForm-18 prescribed under clause

(b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules,

2006. Restrictions and conditions.

(3) When the information of part-C is related with purchase or sale within Chhattisgarh State, of:;..

(a) Goods specified in Schedule-I of the Act or goods exempted by notification, or

(b) Goods specified in S.No. 1 & 2 of part-III of Schedule-II of Act, or ( c) Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, -41~ - (A.P. Tripathi) Special Secretary --· " 't9C'dlfl 41ep ~llfl.-J cl I fu lfhll ¢ cfR fcn:nTr ~ ~, ~: 3J}7) 201 1 ~ ~-10/ btJ /2017 /cfTcp/-q['q ()o6)-tP"1°1fJll1, ~ ~ cITT" ~ - 2005 (~ 2 x=r-=r 2005) ~ tITTT 15-~ ~ B"Q-tITTT (1) ~ m (cfr) 8RT >1GCTf ~lfcki£!1° cfTT >l<TTlT if~~. ~ '<i'<cbl-<, ~ci~&l'<I, ~ ~ ~ ~ cB" ~

(2) -~ 7:fqf fc1~ l~'. ~- '3cK7 3l1~tcf1 7$ q,'1e1'1 (3) if ICIH~G;:'; HJ't-1.:r cfv.T m cB" 3ltZTt:TR ~ ~, Fcl"11<1 cT1f 2015-16 cB" fu-iz ~ 31.12.2017 C1CP ~ >IGFrcf5xmt3l~:- 3l.w. f.nr:,~~~~

(1) (2)

1. BC\1"1 xi• I q, ~ ~ cITT" f.nr:,, 2006 cB" f.np, 20 cB" ~-f.nr:, (2) ~ ~(~)~3m .. fclf8,~-18 cpT 'BPT-11 frrt-.q;:, c,~ ~

(3) ~ 'lfl<T-11 ~ \JJl1cbl{l :- (q5) ~ ~ ~-1 if FclPlfc!&c: 'iTff <TT ~ ~ cf>-<jcfci qrc;:f, <TT (~)~ ~ ~-2 cB" 'lfl<T-3 cB" ~j}bliicb 1 ~ 2 if fclP!fc!&c: ~. <TT

(11) ~~~~~, cB" r:, tPC\1 IXi l I c;, ~ 'tr w<l <TT fcrnm ~ ~'ITTI tPC\1,.,l' / 2017 / cfTcp /-qt=q ( t o t )-~ cB" "fifcrcrr;:, ~ ~ 348 cB" ~ (3) cB" 31jxN°i if, ~ fcMT1T ~ ~ ~ ~-10/60 ;2017/cfTcp/-q['q ( b{) ). ~7>}7)1 1 'cfjT ~ ~ -<1\T<1q1e>1 * ~ ~, ~cic{&l'<I l,lcbl~lci ~ '\JJTcTT ~ I BC\l"lxi•lq, cB" '<!I\T<lqlC'i cB" ~ ~ :0!~-- ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahana di Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated : 7 J} 7 / 26/ 1 No. F-10/ to /2017/CT/V ( / 66 ) - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the financial year 2015-16 up to 31.12.2017, namely:- S.No.

(1)

SCHEDULE Rule from which exemption is granted

(2) Part-C ofForm-18 prescribed under clause

(b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules,

2006. Restrictions and conditions.

(3) When the information of part-C is related with purchase or sale within Chhattisgarh State, of:-

(a) Goods specified in Schedule-I of the Act or goods exempted by notification, or . (b) Goods specified in S.No. 1 & 2 of part-III of Schedule-II of Act, or ( c) Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, , Av. 1:~o ... -¥-t c::_~-·-··--~· (A.P. Tripathi) Special Secretary " 8ro1t1JI <;, ~ qlfill~llch 'PX~ 4-l ?! I cl ll, '161 '1 <{) '+fcf'1", .=rll1 '< I ll 9,'< ~ ~. R1ich : 5) I 7 / 'Jo; 7 ~ ~-10-Co /2017 /"cflcn /-qrq () 08) - \:Pmlt1Jl<t, ~ ~ cl'R ~. 2005 (~ 2 X1't 2005) c#l" tTRT 21 c#l" \:fCl-tTRT (8) &Rf ~ ~lfctctl!) cpl" ~ 1f C1IB ~- ~ xixchl{ (,!dq_§lxl, ~ fcrwr c#l" ~ w. ~-10-37 /201s/"cflcn /-qrq (71), R1icf5 29.08.201s 1f Plhi~Rsla 3tR ~ ~ ~. 3lmq :- '3c@~lf,- 3lcl), ~ ~ m "30 fflacN, 2017" cf> ~~ ~. 3lcl), ~ ~ m "31 Rfic4x, 2017" qfcR~ ~ ~ I 8mlt1i1q; cf> xl\Tll41(>J cf> ~ ~ (!el] !I~~~~".· tLI ~ .. --··- (~.lfr. ~ --···· fcrffi~ ~ ~. R1icf5: 3117/~cJ ~ ~-10-to/2017 /"cflcn/-qi:q( / o~ )-~cf>~ cf> 3lj~~ 348 cf> ~ (3) cf> 3ljtix 0 1 lf, ~ fcrwr c#l" ~ ~ ~-10-, 0 / 2017 /qfcp /-qt-q ( ( 0g ), ~ 31 / 7 / J 7 cITT ~ 3ljcTR xl"lf41(>1 cf> ~ ~ . (-!ciq_§lxl .~chl~ld ~ '1fTffi ~ I ./ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: J J j7} 2,.()J) No. F-10- to /2017/CT/V (Joi) - In exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in this department's notification No. F-10/37/2016/CT/V(71), dated 29th August, 2016, namely:- AMENDMENT In the said notification,- For the figures, word and punctuation "30th September, 2017", the figures, word and punctuation "31 st December, 2017" shall be substituted. By order and in the name of the Governor of Chhattisgarh, · --A:c+- (A.P. Tripathi) Special Secretary Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: ]1 I 1) 2-617 No. F-10- to /2017/CT/V ( ) oJ) -Whereas, the State Government is satisfied that all such assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the Central Sales Tax Act, 1956 (No. 74 of 1956) or the Chhattisgarh Sthaniya Kshetra Me Mal ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of the calendar year 2017 under the provisions of sub section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and which cannot be completed within the prescribed period despite all · possible efforts being made by the assessing authorities, and in order to enable the assessing authorities to complete such proceedings on merits, it is essential that the .time limit prescribed for the completion of such proceedings is extended; Now Therefore, in exercise of the powers conferred by sub-section

(8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, extends up to 31 st March, 2018 the period for completion of every such assessment proceeding under the said Acts in respect of every dealer, which is pending before the Assistant Commissioners of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers, and not completed by 31st December 2017. By order and in the name of the Governor of Chhattisgarh, -vi-T~· ( A.P. ~i_)_ . . - Special Secretary ,___., . 0 rol tP 1 cpx ~ tj ?I 161 ll, l-15 H cft 'JfcR, -;:rm x Ill gx ~ ~-10-06/2017 /qfql / -qi-,q () 0)) - -m=f:, ~ '1Ncblx "cbT ~ if Tf<TT ~ ~ vm1,ni1q; ~ ~ "cbx ~. 2005 (~ 2 ~ 2005), ~ ~ "cbx ~. 1956 (~ 74 x:r,,: 1956) <TT VmlW1¢ "'1"~ ~ -q lflc>r cfi ~ -qx "cbx ~ . 1976 (~ 52 x:r,,: 1976) cfi 3@7@ "cbx 'T@R ffl ~ G1<fi cllcm1frldi clft ~ ~ "cbx ~ cf51<fol~l!i, ~ VrolWlip ~ ~ "cbx ~. 2005 (~ 2 X71 2005) cBT QRT 21 cBT '3tf-tTR'T (7) cfi ~ cfi 3tc=rn=r cf5t'1U-sx er-rt 2017 cfi 31cl WP ~ fcnm ufFff t. 3fTx ~ "cbx f.mRoT ~ &RT ~ vlT xg ~ Wfcf WITTn cfi ~ ~ fclrnr cb I C'1 I clfu cfi '4mx ~ ~ cBT vlT x=rcITTTT t 3ITT "cbx ~ ~ cpl ~ cbl4cl1f%;q) cpl 4],0 1Gltl cfi 3mITT -qx ~ ffl cfi fw) "ffa:Jll .~ ~. <ffi 3llcl~.Qcfj t ~ ~ cbl4cllf%<ll cn1 ~ ffl cfi fwl fctrnr "fflf<l-~ . ~~; ~. Vm1WI¢ ~ ~ "cbx ~ . 2005 (~ 2 X71 2005) cBl ·Wxl· 21 qft '3tf~QRT (8) &RT >IGrn ~if<l-c·m) cITT wwr -q c'fm ~. ~ ftxcblx, ~9&\~F~I, ~ cllcltl 1 <11 cfi ~q -q ~ ~ cfi 3tc=rn=r ~ ~ "cbx f.mRoT cbl ~~;,:fl , 'GlT ftt;I.Qcb ~ . cllfulfv.Qcb "cbx, cllfulfv.Qcb "cbx ~ ~ ftt;I.Qcb cllful~¢ "cbx ~ cfi "ffllaT ~ if, 3fix ~ 31 Rtt~x 2017 WP T7T ~ cM '1fTcft t cpl ~ ffl ~ 3lcf1u cpl 31 l=!T'cl, 2018 WP ~ t I Vml'1illd, cfi xl'1".Q4l&1 cfi -;,p:r ~ --4T~ ~----- (~.lfr. ~) ~ ~ rf<TT ~. ~ : JI }7 I 2017 ~ ~-10-C1,/2017 /qfql/-qi-,q-~ cfi ~ cfi ~ 348 cfi ~ (3) cfi Jljttx 0 I -q, ~ ~ cM ~ ~ ~-10-i;u /2017 /qfql /-qi-,q (/ 9Y ), ~ 3) }7}) 7 "cbT ~ ~ '<l'1".Q4IC'1 cfi ~ ~ ~<:1<\& lxl !-lcbl~l<:'1 TTPm ~ t1 "~~~~G!cfi~~ ~ ~ (~ ~ fuoc) ~~w:lUT ~ ~ . rns;fl.2-22- 0rnm,1<"q 'Nie / 38 fu. ~- ~ -~ 30-05- 2001." (~URUT) mfucfiR~ ~chl~la ~~ " ~ /-;,-rt/ I ,, 0rnl'tl' liq 0 •, 09 20 13- 20 15. ~35 1] ~ . ~ . ~ 10 ~ 20 l 7 - 9,lfq1TJ 19, ~ 1939 cl I fu I fvll cb cITT" fcr:rrT 1i";1l<:'1ll, l--Jg H½l ~ . ;p:jT ~ ~ ~-~ 4 3J'Tffil 2017 m ~-10-62/2017 /cfTcn/qhr (1 10). - 9rnlfPld ~ ~ cnx ~- 2005 (~ 2 ~ 2005) qfl tITTT 15-~ &RT 1Rrn ~ cJTT ~ B ~ ~- ~ ~- e;ac;_t:1-<1. ~ m ~-10-51 /2017 /cfTcn /<T["'q(95) ~ 12-07-201 7 ij f.-l91jfllx mITTR ~ 6 ·- '3cln ~ qf\ ~ iJ, 0-ljw'l lcf> 1 * ~ (2) ij ~ .. ~ ~ cnx ~ - 1956 (m 74 ~ 1956) qf\ tITTT 14 * ~ (<TT- U) B fc1f.'1Rftc x'! fq-;:;, Jr-xi e;fc1C;;JH ~ ~,, * x~ Q'x "e;fc1e;;111 ~ ~,, ~-imfqa fcnm ~ I 2 <l6 mITTR 1 ~- 2017 x'l i;:r~ 11T1'T vff'C!1"TT I 9fu~fl l ld * '<l'-'llY lc1 ~ '1"P'! x=! Tim 3-!l<;ll l jfll( ~- 1ft. mrcft, fcMq ~ - ~~-~ 4 3f'l'IB'l2017 ~ ~-10-62/2017 /cTrcf>/qrcr (110). - ~ * ~ * ~ 348 * ~ (3) * ~ ij ~ fcMrrT qf) ~ wlTc/5' ~-10-62/2017 /cfTcn/qrcr (110), ITTTcf> 04-08-2017 "cf>T 3TTTufr ~ '<l'-'llYlc1 <B" mmrx x=1 e;ac;_t;lxl \.lcf>l~la f<nm ;::;:m,r 6 1 9fulfl •ld <B" xl'-'ll41c1 * "1'Ti:r x=! Tim 0-11<;111:J,fllx. ~- 1ft. mrcft, fcmq ~ 70 1 702 0mltlll¢ ~. ~ 10 Wffil 2017 Naya Raipur, the '-Ith August 2017 NOTIFICATION No. F-10-62/2017/CT/V( I I 0). - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the notification No. F-10-51 /20 l 7CT/V(95) Dated 12-07-2017 :- AMENDMENT In Schedule to the said notification, in column (2) of serial No. I the word "Aviation turbine fuel other than that specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)" the words" Aviation turbine fuel" shall be substituted.

2. This amendment deemed to have come into force from I st July, 2017 By order and in the name of the Governor of Chhattisgarh, A. P. T RIPATHI , Special Secretary. Subject-Chhattisgarh Value Added Tax Adhisuchna No. 11-10.03.2017-ATF Subject-Chhattisgarh Value Added Tax Adhisuchna No. 12-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 13-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 14-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 15-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 16-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 17-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 18-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 19-10.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 40-31.03.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-28.04.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 46-28.04.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 47-28.04.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 48-28.04.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 49-28.04.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 95-12.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 101-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 102-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 103-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 104-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 105-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 106-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 108-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 109-31.07.2017 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 110-04.08.2017

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2017)

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