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Atal Nagar, the 2nd November 2021

NOTIFICATION

No. F 10-12/2021/CT/V(79).⸺ 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 to the

restrictions and condition specified in column (4) with effect from 1 July, 2017 :-

SCHEDULE

S.No.

Class of goods

Extent of

exemption

Restriction and conditions subject to which

exemption in granted

(1)

(2)

(3)

(4)

1.

High Speed Diesel, Petrol and

Aviation

Turbine

Fuel

as

specified

in

Schedule

of

Chhattisgarh Value Added Tax

Act, 2005 (No. 2 of 2005)

Whole of tax

u/s. 8

When the goods are sold by any one of the

public sector oil companies to another such

company and tax shall be payable by the

purchaser company on sale of such goods.

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI, Principal Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2021

.