“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

1

]

ÊàuqäÊ, räo

wàÊ, âÀÂààÞ§ý

1 kÂàwÊã

2025



qàèx 11

, Îà§ý 1946

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 30 fnlEcj 2024

vf/klwpuk

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lu~ 2005½ dh /kkjk 15&[k dh mi&/kkjk ¼1½ ds [k.M ¼,d½ ds }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, rFkk

vf/klwpuk Øekad ,Q 10&50@2021@okd@ikap ¼42½ fnukad 15 ekpZ] 2024 dks vf/kØfer djrs gq, jkT; ljdkj]

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v/khu] LraHk ¼3½ esa fofufnZ"V lhek rd] bl vf/klwpuk ds tkjh gksus ds fnukad ls 31&03&2025 rd dh vof/k ds

fy,] dj ds Hkqxrku ls NwV iznku djrh gS] vFkkZr~ %&

vuqlwph

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eky dk fooj.k

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¼1½

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1-

gkbZ LihM Mhty

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izdkj]

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tk,A

tc bl vf/kfu;e ;k NÙkhlx<+ eky vkSj lsok dj vf/kfu;e]

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gkbZ LihM Mhty [kjhnsxk (

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jhfr esa {ks=kf/kdkj çkIr okf.kfT;d dj

vf/kdkjh ls Lohd`fr çek.k&i= çkIr djuk

gksxkA

2-

gkbZ LihM Mhty

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izdkj]

ftlls dj dh nj

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tk,A

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,p,lMh dk mi;ksx djuk vk'kf;r gS( rFkk

“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

“

²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

/

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

1

ÊàuqäÊ, räo

wàÊ, âÀÂààÞ§ý

2025

q

àèx 11

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çek.k i= Øekad ¼VhvkbZ,u vkSj th,lVhvkbZ,u½ ------------------------------------------------- j[krk gw¡] ,rn~}kjk ?kks"k.kk djrk

gw¡]@djrs gSa fd eSaus --------------------------------------------------------¼O;kikjh dk uke vkSj irk½] tks mä vf/kfu;e ds varxZr tkjh

iath;u çek.k i= Øekad ¼VhvkbZ,u vkSj th,lVhvkbZ,u½ ----------------------------------------- j[krk gS] ls fofuekZ.k ;k [kuu ;k

ladeZ lafonk esa mi;ksx ;k [kir ds fy, uhps fn, x, fooj.k ds vuqlkj gkbZ LihM Mhty [kjhnk gSA

2- esjs }kjk Ø; fd;k x;k eky] iathdj.k çek.k&i= esa fufnZ"V gS rFkk mä eky dh [kjhn dh rkjh[k dks

iathdj.k çek.k&i= çHkkoh FkkA

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-----------------------------------------

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3-

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esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&50@2021@okd@ikap ¼93½] fnukad 30&12&2024 dk vaxzsth vuqokn]

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

Atal Nagar, the 30th December 2024

NOTIFICATION

No. F 10-50/2021/CT/V (93) .— In exercise of the powers conferred by clause (i) of sub-section (1) of

Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and in supersession of

notification No. F 10-50/2021/CT/V(42) dated 15^th March, 2024, the State Government, hereby, exempts the

class of goods specified in column (2), under restrictions and conditions specified in column (4) of the Schedule

below, from payment of tax to the extent specified in column (3), from the date of issue of this notification till

31.03.2025, namely:-

SCHEDULE

S.

No.

Description of

Goods

Extent of exemption

Conditions and exceptions

(1)

(2)

(3)

(4)

1.

High

Speed

Diesel

(In bulk)

Partly, so as to reduce

the rate of tax to 17

Percent.

When sold to a dealer, registered under this Act or the

Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of

2017), for use or consumption in,-

(i)

the manufacturing of goods as defined in the

Chhattisgarh Goods and Services Tax Act, 2017

within the State; or

(ii)

erection,

construction,

repair,

alteration,

renovation or restoration, bridge, tunnel or

terminal for road transportation, airport, railways,

canal, dam or other irrigation works, pipeline,

conduit or plant for drinking water supply, water

treatment, sewerage treatment or disposal for use

by general public within the State; or,

(iii)

Mining within the State, and the transportation of

material so mined to factory premises within the

State in case of captive mining by manufacturers,

subject to the following conditions, namely:-

(a)

The dealer holds a valid license to import

or store Class ‘B’ petroleum products in

bulk,

issued

by

Petroleum

and

Explosives Safety Organization (PESO),

Ministry of Commerce and Industry:

(b)

The purchase of HSD by such dealer

shall not be less than 12KL per invoice;

(c)

The Dealer shall purchase HSD for the

aforesaid use(s) from, within State of

Chhattisgarh;

(d)

Such exemption shall be available to

single registered taxpayer and not to a

collective group of taxpayers;

(e)

The dealer shall purchase HSD in bulk

from oil marketing companies namely M/s

Indian Oil Corporation Ltd., M/s Bharat

Petroleum

Corporation

Ltd.,

M/s

Hindustan Petroleum Corporation Ltd.,

M/s Nayara Energy Ltd. and M/s Reliance

Industries Ltd;

(f)

The dealer shall obtain a certificate of

approval

from

the

jurisdictional

Commercial Tax Officer in the manner

prescribed in this notification.

2.

High

Speed

Diesel

Partly, so as to reduce

the rate of tax to 23

Percent + 1 Rupee

Per litre.

For all other registered class of dealers except mentioned in

column (4) of serial no. 1

3.

Petrol

Partly, so as to reduce

the rate of tax to 24

Percent + 2 Rupees

Per litre.

1.

Manner for issuing approval certificate to the dealer by jurisdictional Commercial Tax Officer.-

The dealer shall submit an application on plain paper along with the following details as applicable,

namely:-

(i)

Copy of registration certificate under the Chhattisgarh Goods and Services Tax Act, 2017;

(ii)

Turnover in previous Financial Year;

(iii)

Quantity of HSD (in KL) purchased and used in previous Financial Year;

(iv)

Balance Sheet of previous Financial Year;

(v)

Copy of valid license to import or store Class ‘B’ petroleum products in bulk issued by Petroleum

and Explosives Safety Organization (PESO);

(vi)

Copy of work order, if any;

(vii)

Detail of estimated consumption of HSD for the Financial Year pertaining to which approval has

been sought. along with details of equipments/machinery/vehicles, processes and activities for

which the use of HSD is intended; and

(viii)

Documentary evidence with respect to ownership/ lease/allotment etc. of mine(s).

The dealer shall get the approval renewed within thirty days of the beginning of every Financial Year

by submitting an application on plain paper along with the documents as envisaged in sub-clause (ii), (iii), (v),

(vi), (vii) and (viii), to the jurisdictional Commercial Tax Officer.

The Jurisdictional Authority, on being satisfied with the genuineness of the dealer based on all above

conditions, shall grant the Certificate of Approval manually in the following format, within fifteen days of the

receipt of application, namely:-

CERTIFICATE OF APPROVAL

Approval is hereby granted to M/s .............................. GSTIN ................................ for the purchase of

HSD @................. % for use by him for the purpose of ............................ For the year .................

Date

Signature

Place

Name and seal of Commercial Tax Officer

2.

The dealer shall submit a duly signed copy of declaration as prescribed in this notification, to the selling

oil marketing company within fifteen days from the end of the quarter in which the said purchase has

been made and the selling company shall not make any further concessional sale to the said purchaser till

the said declaration is furnished.

3.

The selling oil marketing company shall furnish the details of such concessional sales to its jurisdictional

Commercial Tax Officer within thirty days of the end of the corresponding quarter, in the following

format, namely:-

S.

No.

Name and

GSTIN of the

dealer

Invoice No.

and Date

Quantity of

HSD sold

Sale

Price

(in Rs.)

Vat

amount

(in Rs.)

Total

Amount

S. No. of

Declaration

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

DECLARATION

(Under the notification number .................... dated .......... of the Commercial Tax-GST Department)

I/We.................................................(Name

of

the

Dealer)

.................................................................(address), a Dealer holding Registration Certificate No. (TIN &

GSTIN).................................under the Chhattisgarh Value Added Tax Act, 2005 and Chhattisgarh Goods and

Services Tax Act, 2017, hereby, declare that, I have purchased High Speed Diesel as per the details given below

for use or consumption in manufacture or mining or works contract from ................................................... (Name

and Address of the Dealer), holding Registration Certificate No. (TIN & GSTIN) ............................ issued under

the said Act.

2.

The goods purchased by me are specified in the Registration Certificate and the Registration Certificate

was in force on the date of purchase of the said goods.

DETAILS OF GOODS PURCHASED

Details of Purchase Bills/ Invoices/Cash

Memos/Challans

Details of goods

purchased

Quantity

Price (Rs.)

Serial Number

Date

(1)

(2)

(3)

(4)

(5)

Total :-

Total value (in figures) Rs........................ in words................. only.

Place .....................

Date .....................

Signature and Seal of the Merchant

3.

The jurisdictional Commercial Tax Officer shall have the power to make inquiry regarding the utilization

of HSD for the said purpose(s) and shall revoke the said approval in case of any default.

4.

This notification shall come into effect from the date of issue.

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

MUKESH KUMAR BANSAL, Secretary.