“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

147

]

Âàwà ÊàuqäÊ, Îàä§íýwàÊ, âÀÂààÞ§ý

20 tàjê

2026



Ä à̪àäÂà 29

, Îà§ý 1947

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 18 ekpZ 2026

vf/klwpuk

F.N. RULE/23/2025-COMTAX SECTION ¼18½-— 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&2026 ls

31&03&2027 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]

एस. के. ससिंह] mi&lfpo-

uok jk;iqj vVy uxj] fnukad 18 ekpZ 2026

F.N. RULE/23/2025-COMTAX SECTION ¼18½ & 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 ¼18½] fnukad 18&03&2026 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]

एस. के. ससिंह] mi&lfpo-

Nava Raipur Atal Nagar, the 18th March 2026

NOTIFICATION

F.N. RULE/23/2025-COMTAX SECTION (18).— 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 01-04-2026 to 31-03-2027, 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, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2026

.