“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

163

]

Âàw

à ÊàuqäÊ, yàçtwàÊ, âÀÂààÞ§ý 30

tàjê 2026



jèØà 9, Îà§ý 1948

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 30 ekpZ 2026

vf/klwpuk

F.N. RULE/279/2026-COMTAX SECTION ¼19½- NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005

¼Øekad 2 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,]

jkT; “kklu ,rn~}kjk] uhps nh xbZ vuqlwph ds LraHk ¼2½ esa fofufnZ"V eky dh Js.kh dks] LraHk ¼4½ esa fofufnZ"V fuca/ku

,oa 'krksZa ds v/khu] LraHk 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 djrh gS] vFkkZr~ %&

vuqlwph

l-Ø-

eky dk fooj.k

NwV dh lhek

'krsZa ,oa viokn

¼1½

¼2½

¼3½

¼4½

1-

gkbZ LihM Mhty

¼cYd esa½

va'kr% bl izdkj] ftlls

dj dh nj ?kVdj 17

izfr'kr gks tk,A

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

vf/kfu;e] 2017 ¼Ø- 7 lu~ 2017½ ds v/khu

iath—r fdlh O;kikjh dks miHkksx ;k [kir ds

fy,] &

¼,d½ jkT; ds Hkhrj NÙkhlx<+ eky vkSj lsok

dj vf/kfu;e] 2017 esa ;Fkk ifjHkkf"kr

oLrqvksa ds fofuekZ.k ( ;k

¼nks½

jkT; ds Hkhrj vke turk ds mi;ksx ds

fy, lM+d ifjogu] gokbZ vìk] jsyos]

ugj] cka/k ;k vU; flapkbZ dk;ksaZ]

ikbZiykbZu] ufydk ;k la;a=] is;ty

vkiwfrZ] ty mipkj] lhojst mipkj ;k

fuiVku ds fy, fuekZ.k] ejEer]

ifjroZu] uohdj.k ;k iqu:)kj] iqy]

lqjax ;k VfeZuy ds fuekZ.k ( ;k

l-Ø-

eky dk fooj.k

NwV dh lhek

'krsZa ,oa viokn

¼1½

¼2½

¼3½

¼4½

¼rhu½ jkT; ds Hkhrj [kuu rFkk fuekZrkvksa

}kjk dSfIVo [kuu ds ekeys esa jkT; ds

Hkhrj dkj[kkuk ifjljksa esa bl izdkj

[kuu dh xbZ lkexzh dk ifjogu

fuEufyf[kr 'krksaZ ds v/;/khu gksxk]

vFkkZr%&

¼d½ O;olkf;;ksa ds ikl oxZ ^ch^

isVªksfy;e mRiknksa dk Fkksd esa

vk;kr ;k HkaMkj.k djus ds fy,

isVªksfy;e ,oa foLQksVd lqj{kk

laxBu ¼ihbZ,lvks½] okf.kT; ,oa

m|ksx ea=ky; }kjk tkjh fd;k

x;k oS/k ykblsal gks %

¼[k½ ,sls O;olk;h }kjk gkbZ LihM

Mhty dk Ø;] çfr chtd 12

fd-yh- ls de ugha gksxk (

¼x½ O;olk;h dks mijksä mi;ksx ds

fy, gkbZ LihM Mhty dk Ø;

NÙkhlx<+ jkT; ds Hkhrj ls gh

djuk gksxk (

¼?k½ ,slh NwV] ,d iath—r djnkrk

dks miyC/k gksxh] djnkrkvksa ds

lewg dks ugha] rFkk

¼³½ O;olk;h dsoy rsy foi.ku

daifu;ksa vFkkZr~ esllZ bafM;u

v‚;y d‚iksZjs'ku fyfeVsM] esllZ

Hkkjr

isVªksfy;e

d‚iksZjs'ku

fyfeVsM]

esllZ

fganqLrku

isVªksfy;e d‚iksZjs'ku fyfeVsM]

esllZ u;kjk ,uthZ fyfeVsM vkSj

esllZ fjyk;al baMLVªht fyfeVsM

ls Fkksd esa gkbZ LihM Mhty

[kjhnsxk (

¼p½ O;olk;h dks bl vf/klwpuk esa

fofu/kkZfjr 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

va'kr% bl izdkj] ftlls

dj dh nj ?kVdj 23

izfr'kr $ 1 :i;k izfr

yhVj gks tk,A

l- Øa- 1 ds LraHk ¼4½ esa mfYyf[kr dks NksM+dj]

vU; lHkh O;kikfj;ksa ds fy,A

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

qÞkãuÂà §íýtàÞ§ý

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡

Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

/

ây.

yç.

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡y àoàʽ à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

Ø-

la-

§íýtàÞ§ý

163

]

Âàw

à ÊàuqäÊ,

yàçtwàÊ, âÀÂààÞ§ý 30

tàjê 2026

?kks"k.kk dk

la- Ø-

jèØà 9, Îà§ý 1948

¼2½

¼3½

¼4½

¼5½

¼6½

¼7½

¼8½

?kks"k.kk

¼okf.kfT;d dj&th,lVh foHkkx dh vf/klwpuk la[;k ----------------- fnukad ----------------- ds vUrxZr½

eSa@ge -------------------------------------------------------------------¼O;kikjh dk uke½-----------------------------------------------------------------¼irk½] ,d

O;kikjh] tks NÙkhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 vkSj NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ds

varxZr iath;u 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

[kjhns x, lkeku dk fooj.k

Ø; fcy@pkyku@dS'k eeks@pkyku

dk fooj.k

[kjhns x, lkeku dk

fooj.k

ek=k

ewY; ¼#-½

l-Øa-

rkjh[k

¼1½

¼2½

¼3½

¼4½

¼5½

;ksx %&

dqy ewY; ¼vadksa esa½ #i, --------------------------------- 'kCnksa esa --------------------------------- dsoyA

LFkku % --------------------------------------

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

fnukad % -------------------------------------- O;kikjh ds gLrk{kj vkSj eqgj

3- {ks=kf/kdkj okys okf.kfT;d dj vf/kdkjh dks mä ç;kstu ds fy, ,p,lMh ds mi;ksx ds laca/k esa tkap djus dh

'kfä gksxh rFkk fdlh Hkh pwd dh fLFkfr esa mä vuqeksnu dks jí dj fn;k tk,xkA

4- ;g vf/klwpuk 1 vizSy] 2026 ls izHkkoh gksxhA

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

eqds’k dqekj caly] lfpo-

uok jk;iqj vVy uxj] fnukad 30 ekpZ 2026

F.N. RULE/279/2026-COMTAX SECTION ¼19½- Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad F.N. RULE/279/2026-COMTAX SECTION ¼19½] fnukad

30&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]

eqds’k dqekj caly] lfpo-

Nava Raipur Atal Nagar, the 30th March 2026

NOTIFICATION

F.N. RULE/279/2026-COMTAX SECTION (19). 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), 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 period from 01-04-2026 to 31-03-2027, 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 & 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

obtained

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 dealers, except mentioned in column (4)

of serial no. 1

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

GST in 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 work 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 jurisdiction 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 1st April, 2026

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

MUKESH KUMAR BANSAL, Secretary.

uok jk;iqj vVy uxj] fnukad 30 ekpZ 2026

vf/klwpuk

F.N. RULE/279/2026-COMTAX SECTION ¼20½- NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005

¼Øekad 2 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,]

jkT; “kklu ,rn~}kjk] uhps nh xbZ vuqlwph ds LraHk ¼2½ esa fofufnZ"V eky dks] LraHk 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 djrh gS] vFkkZr~ %&

vuqlwph

v-Ø-

eky dk fooj.k

NwV dh lhek

¼1½

¼2½

¼3½

1-

isVªksy

va'kr% bl izdkj] ftlls dj dh nj ?kVdj 24 izfr'kr $ 2 :i;k

izfr yhVj gks tk,A

2-

;g vf/klwpuk 01 vizSy] 2026 ls izHkko'khy gksxhA

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

eqds’k dqekj caly] lfpo-

uok jk;iqj vVy uxj] fnukad 30 ekpZ 2026

F.N. RULE/279/2026-COMTAX SECTION ¼20½- Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad F.N. RULE/279/2026-COMTAX SECTION ¼20½] fnukad

30&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]

eqds’k dqekj caly] lfpo-

Nava Raipur Atal Nagar, the 30th March 2026

NOTIFICATION

F.N. RULE/279/2026-COMTAX SECTION (20) – In exercise of the powers conferred by clause (i) of

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.

Petrol

Partly, so as to reduce the rate of tax to 24 Percent + 2 Rupees Per

litre.

2.

This Notification shall come into force from 1st April, 2026.

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

MUKESH KUMAR BANSAL, Secretary.