Government of Chhattisgarh

Finance and Planning Department

(Commercial Tax Department)
Mantralaya
Dau Kalyan Singh Bhawan, Raipur
NOTIFICATION
Raipur, Dated 02/04/2007
No. F-10/ 33 / 2007/CT/V ( 24 ) - In exercise of the powers conferred by Section 10 of the
Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the
State Government hereby exempt the class of goods specified in column (2) of the schedule below
from payment of tax to the extent specified in column (3) from 01.04.2007 to 31.03.2008, subject to
the restrictions and conditions specified in column (4) of the schedule:SCHEDULE
S.
Class of goods
Extent of
Restrictions and conditions
No.
exemption
(1)
(2)
(3)
(4)
Whole of
1. Coconut
tax
Whole
tax

2.

Sewing machine

3.

Atta, maida, suji and wheat

bran
Goods manufactured by
any industries situated in
Chhattisgarh State, except
coal and iron ore

4.

5.

Goods
specified
Schedule-II and III.

6.

Petrol, diesel oil, aviation

spirit and aviation turbine
fuel.
Petrol, diesel oil, furnace
oil, aviation spirit, aviation
turbine fuel and fire bricks.

7.

8.
9.

10.

in

of

Whole of
tax
Whole of When entered into a local area by a small
tax
enterprise, where the investment in plant and
machinery does not exceed one crore rupees, for
consumption or use as raw material in the process
of manufacture.
Whole of When entered into a local area for use or
tax
consumption as raw material in the manufacture
of agarbatti.
Whole of When entered into a local area by a dealer
tax
registered under the Chhattisgarh Value Added
Tax Act, 2005 for sale.
Whole of When purchased by a dealer registered under the
tax
Chhattisgarh Value Added Tax Act, 2005 from
another registered dealer under the said Act for
consumption or use in a local area.
Whole of
tax
Whole of
tax

Computer, computer parts

and accessories.
Readymade
garments,
readymade cotton hosiery,
cotton knitted garments
and readymade nylon
hosiery.
All kinds of motor vehicles Whole of When entered into a local area by a dealer
tax
registered under the Chhattisgarh Value Added
Tax Act, 2005 for sale.

11.

All varieties of cloth as Partly so as

specified in entry 8 of to reduce
the rate of
Schedule-II

12.

Cane basket, drill rod and Partly

PVC casing pipe
as
reduce
rate of
to 1%
Fly-ash
Whole
tax

tax to 1%

13.

14.
15.
16.

17.

18.

19.

20.
21.

22.
23.

24.

so
to
the
tax

When purchased by a dealer registered under the

Chhattisgarh Value Added Tax Act, 2005 from
another registered dealer under the said Act for
consumption or use in a local area.

of When entered into a local area by a dealer

registered under the Chhattisgarh Value Added
Tax Act, 2005 from any local area within
Chhattisgarh State.
Paddy and rice
Whole of When entered into a local area from any local
tax
area within Chhattisgarh State.
Hessian cloth
Whole of
tax
Raw wool
Whole of When entered into a local area by a dealer
tax
registered under the Chhattisgarh Value Added
Tax Act, 2005 for use or consumption in the
manufacture of goods for sale in the State of
Chhattisgarh or in the course of inter-state trade
or commerce or in the course of export out of the
territory of India.
Tyres, tubes and flaps of Whole of
motor vehicles of all kinds, tax
of tractor and trailers and
of animal drawn vehicles.
Spare parts of all kinds of Whole of
motor vehicle including tax
tractor.
Maize, broken rice, fish, Whole of When entered into a local area by poultry farmers
de-oiled rice bran, shell tax
for use as raw material in the manufacture of
grid, feed supplements
poultry feed for consumption in their poultry
(medicines) and de-oiled
farm.
cake.
Lubricants
Whole of
tax
Rice
Whole of When entered into a local area by Food
tax
Corporation of India for sale under public
distribution system.
Loose tea
Whole of
tax
Hydrogenated vegetable oil Partly so
not manufactured in India
as
to
reduce the
rate of tax
to 0.5%
Jute as specified in clause Whole of When entered into a local area for consumption
(v) of section 14 of the tax
or use as raw material in the process of
Central Sales Tax Act,
manufacture.
1956 (No. 74 of 1956)

25.

Vegetable and edible oil

26.

Kirana goods

27.

Babool seed

28.

Lakh

29.
30.

Hydrogenated vegetable oil

and Ghee
Jaggery

31.

Rice bran

32.

Goods
specified
Schedule-II and III

33.

Un-processed
cloth
manufactured in powerloom

34.

Silk yarn upto 22.00

deniers
Cotton and woolen khadi
cloth
News print

35.
36.

in

37.

Raw material used in the

manufacture of cookedfood

38.

Articles of gold and silver

including coins, bullion
and specie

39.

Television

Whole of
tax
Whole of
tax
Whole of When entered into a local area for consumption
tax
or use as raw material in the process of
manufacture.
Whole of When entered into a local area for consumption
tax
or use as raw material in the process of
manufacture.
Whole of
tax
Whole of
tax
Whole of When the goods specified in column (2) is
tax
produced in Chhattisgarh State.
Whole of When entered into a local area by a dealer
tax
registered under the Chhattisgarh Value Added
Tax Act, 2005, for use in the manufacture of
Ferro Alloys.
Whole of When manufactured by a dealer registered under
tax
the Chhattisgarh Value Added Tax Act, 2005 in a
local area and subsequently entered into another
local area for processing so as to obtain processed
cloth.
Whole of
tax
Whole of
tax
Whole of
tax
Whole of When entered into a local area by a registered
tax
dealer under the Chhattisgarh Value Added Tax
Act, 2005 who has been granted permission for
composition of tax under sub-section (2) of
section 10 of the said Act.
Whole of When entered into a local area by a registered
tax
dealer under the Chhattisgarh Value Added Tax
Act, 2005 for conversion into articles of gold and
silver including coins, bullion and specie.
Whole of
tax
By order and in the name of the Governor of Chhattisgarh,

(K.R. Misra)
Joint Secretary