“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

876

]

Âàw

à ÊàuqäÊ, ªàäÛýwàÊ, âÀÂààÞ§ý 20

ÂàwÈrÊ

2025



§ýàâmê§ý 29

, Îà§ý 1947

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 19 uoEcj 2025

vf/klwpuk

F.N. RULE/716/2025-COMTAX SECTION ¼88½-— 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; “kklu

,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 djrh gS] vFkkZr~ %&

vuqlwph

v-Ø-

eky dk fooj.k

NwV dh lhek

¼1½

¼2½

¼3½

1-

,Q- ,y- &10 vuqKfIr/kkjh O;olk;h }kjk

foØ; dh tkus okyh fons'kh rFkk Hkkjr esa

fufeZr fons'kh efnjk

/kkjk 8 ds varxZr laiw.kZ djA

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

,l-ds-flag] mi&lfpo-

uok jk;iqj vVy uxj] fnukad 19 uoEcj 2025

F.N. RULE/716/2025-COMTAX SECTION ¼88½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad F.N. RULE/716/2025-COMTAX SECTION ¼88½] fnukad

19&11&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-

Nava Raipur Atal Nagar, the 19th November 2025

NOTIFICATION

F.N. RULE/716/2025-COMTAX SECTION (88).— 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.

Foreign and Indian-made foreign liquor sold

through Dealer holding F. L. – 10 license.

Whole of tax under section 8.

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, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2025

.