“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

2

3

8

]

Âàwà ÊàuqäÊ,

Îàä§íý

wàÊ

, âÀÂààÞ§ý

21

tàjê

2025



Ä à̪àäÂà

30

, Îà§ý 1946

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 20 ekpZ 2025

vf/klwpuk

F.N. RULE/23/2025-COMTAX SECTION ¼26½- & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2

lu~ 2005½ dh /kkjk 15&[k dh mi&/kkjk ¼1½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj] ,rn~}kjk]

uhps nh xbZ vuqlwph ds dkWye ¼2½ esa fofufnZ"V eky dks] dkWye ¼3½ esa fofufnZ"V lhek rd] fnukad 01&04&2025 ls

31-03-2026 rd dh vof/k ds fy,] dj ds Hkqxrku ls NwV iznku djrk gS] vFkkZr~ %&

vuqlwph

v-Ø-

eky dk fooj.k

NwV dh lhek

¼1½

¼2½

¼3½

1-

,fo,'ku VjckbZu ¶;wy

va'kr% bl izdkj ftlls dj dh nj ?kVdj 4 izfr'kr gks tk,A

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

,l-ds- flag] mi&lfpo-

uok jk;iqj vVy uxj] fnukad 20 ekpZ 2025

F.N. RULE/23/2025-COMTAX SECTION ¼26½- &Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk F.N. RULE/23/2025-COMTAX SECTION ¼26½] fnukad 20-03-2025 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]

,l-ds- flag] mi&lfpo-

475

476

²þ¾mã

yªàð¼þ ÊàkqØà, âÀÂààÞ§ý

21

tàjê

2025

Nava Raipur Atal Nagar, the 20th March 2025

NOTIFICATION

F.N. RULE/23/2025-COMTAX SECTION (26). – In exercise of the powers conferred by sub-Section (1)

of Section 15-B of 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), for the period from 01.04.2025 to 31.03.2026, namely :-

SCHEDULE

S. No.

Description of Goods

Extent of exemption

(1)

(2)

(3)

1.

Aviation Turbine Fuel

Partly, so as to reduce the rate of tax to 4 percent.

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

S.K. SINGH, Deputy Secretary.

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

Âàwà

ÊàuqäÊ yç täâôm mnà Zà§ýàâÎàm

–

202

5

.