Schedule-I
( See Section 15)
Goods Exempted from Tax
Goods Exempted from Tax
(Effective from 15-3-2000)
S. No.
S. No.
Description of Goods
Description of Goods
Conditions and exceptions subject to which
exemption has been allowed
Conditions and exceptions subject to which
exemption has been allowed
(1)
(1)
(2)
(2)
(3)
(3)
1.
Agricultural implements as specified by the
State Government by [Notification] in the Official Gazette.
2.
(1) All kinds of roofing tiles and ridges excepting
Manglore, Bagra, Kusner and similar superior roofing tiles and
ridges. [(2)]
3.
Articles used by physically handicapped
persons, namely,- (i) Artificial limbs, (ii) Crutches, (iii)
Calipers, (iv) Corrective shoes, (v) Various kinds of spinal
braces, (vi) Wheel chairs, (vii) Denis brown splints, (viii)
Various kinds of splints.
4.
Fabrics on which additional excise duty is
levied or leviable under the Central Excise and Tariff Act, 1985
(No. 5 of 1986) and all varieties of khadi cloth, [handloom cloth] but excluding silk, silk cloth and hessian cloth.
5.
Besan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk, bran of cereals and pulses
6.
Bio-gas plants.
7.
Books, almanacs, panchangs, drawing books,
exercise books, periodicals and journals.
8.
Braille writer, braille short-hand writer,
braille watch, braille writing frame, braille mathematical
instruments, braille globes and maps (Geography), braille
thermometer, braille lectometer and braille barometer.
9.
Charkha including Amber charkha and its parts
including wooden and rubber parts, implements used in the
production of Khaddar or Khadi as defined in clause (b) of
Section 2 of the Chhattisgarh Sales of Khaddar Act, 1953 (X of
1953), handlooms including pit looms, frame looms, light shuttle
looms and paddle looms.
10.
Condoms and contraceptives.
11.
Cowdung and products thereof.
12.
Curd, lassi, butter milk, fresh milk excluding
sweetened and coloured milk sold in sealed containers.
13.
Electrical energy.
14.
Sugar and khandsari on which additional excise
duty is levied or leviable under the Central Excise and Tariff
Act, 1985 (No. 5 of 1986), excluding mishri, chironji and
batasha.
15.
Tobacco manufactured or unmanufactured, cured
or uncured and tobacco products including cigarettes, cigars,
cheroots and bidis on which additional excise duty is levied or
leviable under the Central Excise and Tariff Act, 1985 (No. 5 of
1986) and gudakhu.
16.
Fresh vegetables (including potatoes and
onion), ginger (excluding dried ginger), garlic, singhada, fresh
fruits, fresh flowers and sugarcane.
17.
Frozen and liquid semen of cattle.
18.
Goods on which duty is or may be levied under
the Chhattisgarh Excise Act, 1915 (No. 2 of 1915) other than
medicinal and toilet preparations specified for the time being
in the Schedule to the Medicinal and Toilet Preparations (Excise
Duties) Act, 1955 (No. 16 of 1955).
19.
Human blood and human blood plasma, pace makers
and artificial valve used in human hearts.
20.
Kumkum, sindoor, all kinds of bangles
(excluding those made of ivory, gold or silver), bichhia,
mangalsutra of the value not exceeding 500/- rupees, bindi made
of plastic or lac, kajal, mehandi, rakhi and ornaments of
kathir, German silver or aluminium.
21.
Newsprint.
When sold by a dealer registered under the Act
to a newspaper establishment holding a certificate issued by the
Directorate of Public Relations, Chhattisgarh, to the effect
that the newspaper establishment is publishing a newspaper, and
such establishment furnishes a declaration to the effect that
the newsprint being purchased is for the publication of the
newspaper according to their certified circulation.
22.
Nipples made of rubber and feeding bottles with
rubber nipples.
23.
Organic manure.
24.
Philatelic stamps, kites.
25.
Products of such village industries as the
State Government may by [notification] specify.
When sold by producer and/or organisation
certified for the purpose by Khadi and Village Industries
Commission constituted under the Khadi and Village Industries
Commission Act, 1956 (No. 61 of 1956) or the Chhattisgarh
Khadi and Gramod-hyog Board constituted under the Chhattisgarh
Khadi Tatha Gramodhyog Adhiniyam, 1978.
26.
Quinine.
27.
Renewable energy devices or equipments, that is
to say,-
(i) Flat plate solar collectors,
(ii) Concentrating and pipe type solar
collectors,
(iii) Solar cookers,
(iv) Solar water heaters,
(v) Solar crop driers and systems,
(vi) Solar air/gas/fluid heating system,
(vii) Solar refrigeration, cold storages and
air-conditioning systems,
(viii) Solar stills and desalination systems,
(ix) Solar pumps based on Solar thermal and
Solar photo-voltaic conversion,
(x) Solar power generating system,
(xi) Solar photo-voltaic modules and panels for
water pumping and other applications,
(xii) Windmills and any specially designed
devices which run on windmills,
(xiii) Any special devices including
electricity generators and pumps running on wind energy,
(xiv) Bio-gas engines and bio-gas plant and
accessories and equipments connected therewith for utilizing
energy from bio-gas,
(xv) Agricultural and Municipal waste
conversion devices producing energy from bio-mass,
(xvi) Equipment for utilising ocean weaves,
(xvii) Hydrams or hydraulic ram or similar
other devices using energy derived from flowing or stored up
water.
28.
Salt.
29.
Sirali, bageshi, barroo, date leaves, baskets
made out of such leaves, tattas, fans, curtains, mattings and
other goods made thereof, handmade sooma and germa, handmade
barahi of leather, utensils and decorative articles made of
bamboo and fibrous plants like sabai, shisal, etc., muddas made
of sarkanda, done and pattal, phool bahari jhadoo and
earthenware made by kumhars (potters).
30.
(i) Seeds, plans and bulbs of vegetables,
grass, fruits and flowers other than methi, dhaniya and the
seeds which arc covered by the term "oilseeds"
specified in Section 14 (vi) of the Central Sales Tax Act, 1956
(No. 74 of 1956).
(ii) Certified seeds and truthfully treated
seed.
31.
Unbranded bread, eggs, meat, livestock,
poultry, fish and fish seed.
32.
Water other than aerated, mineral and distilled
water and water sold in sealed containers.
33.
Wooden bullock cart, wooden wheels and bullock
cart axle of iron and steel.
34.
Writing slate and slate pencils, chalk sticks,
crayons and foot rules.
[Schedule-II]
[ See Section 9 (1)]
(Effective from 15-3-2000)
(Effective from 15-3-2000)
S.No.
S.No.
Description of goods
Description of goods
[Rate of tax (%)]
[Rate of tax (%)]
(1)
(1)
(2)
(2)
(3)
(3)
Part-I
Part-I
1.
Unginned cotton.
4
Part-II
Part-II
1.
Aviation spirit and [aviation turbine fuel]
25
2.
Molasses.
20
3.
Petrol and high speed diesel oil.
25
4.
Raw opium.
20
5.
Tendu patta.
20
6.
Timber.
20
Part-III
Part-III
1.
(i) All kinds of fruit juices and squashes, when sold in
sealed or capsuled or corck bottles or jars
12
(ii) All kinds of non-alcoholic drinks and beverages
including syrups, cordials, distilled juices, ark and essences
when sold in sealed or capsuled or cork bottles or jars.
12
2.
ACSR conductors.
12
3.
Adhesives.
12
4.
Aeronautics.
12
5.
All arms including rifles, revolvers and pistols and
ammunition for the same.
12
6.
All clocks, timepieces and watches.
12
7.
All crockery, goods made of china and tamchina, goods made of
glass and glass ware (except glass bangles) and all types of
cutlery.
12
8.
All kinds of leather goods excluding sports goods and
footwears.
12
9.
All kinds of musical instruments.
12
10.
All types of sanitary goods and fittings thereof.
12
11.
All types of two wheeler, three wheeler and four wheeler
motor vehicles and motor vehicles with more than four wheels
including their chassis and bodies, and jeep trailers, parts and accessories thereof excluding tractor and tractor trailers.
12
12.
Articles to stainless steel excluding utensils.
12
13.
Asbestos sheets and goods made thereof
12
14.
(i) Cakes and pastries
12
(ii) Biscuits, chocolates, toffees, lozenges and peppermint
drops either sold loose or in sealed containers
12
(iii) Bakery goods other than unbranded bread and the goods
mentioned in (i) and (ii) above
12
15.
(i) Ice cream and kulfi
12
(ii) Ice candy and non-alcoholic drinks containing ice-cream
12
16.
Carpets including kalins and galichas.
[15]
17.
Cement and cement goods including cement pipes but excluding
cement tiles.
12
18.
Cigarette cases, holders and lighters.
12
19.
Cinematographic equipments including cameras, projectors and
sound recording and reproducing equipments, lenses, films and
parts and accessories thereof (excluding photographic and other
cameras and enlargers, lenses, films, plates, paper and cloth
and other parts and accessories required for use thereof).
12
20.
Dyes, paints, varnishes, lacquers, enamels, glue, paint
brush, sand paper, turpentine oil and polish excluding drug
colours, gulal and shoe polish.
12
21.
Electronic toys.
[12]
22.
Furs and [skins] (other than those of cattle, sheep and
goats) and articles for personal and domestic use made
therefrom.
12
23.
Laminated sheet such as sunmica, formica, etc.
12
24.
Lifts and elevators.
12
25.
Light diesel oil.
12
26.
Liquefied petroleum gas.
12
27.
Lubricants.
12
28.
Marble and marble tiles.
12
29.
Mineral ores, bauxite and dolomite.
12
30.
Moulded furniture.
12
31.
Mosquito and insect repellants [....]
[5]
32.
Naphtha.
[12]
33.
Pan masala.
[20]
34.
Plywood and articles made thereof.
12
35.
Preserved food articles.
12
36.
Purses, ladies handbags and vanity bags, [...] , attache
cases and despatch cases.
12
37.
Refrigerators, deep freezers, air conditioning plants
including air conditioners, mechanical water coolers, air
coolers and components, parts and accessories thereof.
[15]
38.
Rubber goods excluding sports goods and those mentioned
elsewhere in the Schedule.
12
39.
Saltpeter, gunpowder, potash, other explosives and fireworks
including coloured matches.
[12]
40.
Sandal wood and sandal wood oil.
12
41.
Scents, perfumes, hair tonics, hair creams, [...] , hair
shampoo, depilatories, face creams, snows, lipstics, rougue,
nail polish and other cosmetics including medicinal preparation
thereof.
[15]
42.
Sheets and fabrics of PVC.
12
43.
(i) Sheets made of rubber or foam rubber or plastic foam or
other synthetic foam or rubberised coir
12
(ii) Cushions, pillows, mattresses and other articles made of
rubber or foam rubber or plastic foam or other synthetic foam or
rubberised coir
12
44.
Silk fabrics.
12
45.
Spark plugs.
12
46.
Storage batteries and dry cells.
12
47.
Synthetic germs.
12
48.
Telephone and parts thereof.
12
49.
Tooth paste, tooth powder, hair oils, face powder, talcum
powder, toilet soap, washing soap and other toilet articles
including medicinal preparations thereof, combs, brushes, razors
and razor blades.
12
50.
Transmission wires, voltage stabilisers and towers.
12
51.
Typewriters, tabulators, calculators, registering, indexing,
card punching, franking, addressing and duplicating machines
including duplicators and other apparatuses for obtaining
duplicate copies, teleprinters and components, parts and
accessories of any of them.
12
52.
Vacuum cleaner and washing machines.
12
53.
Weather proofing compound.
12
54.
Wireless reception instruments and apparatus, radios and
radio gramophones, television, VCR, VCP, accumulators,
electrical valves, amplifiers and loud speakers and parts and
accessories thereof.
12
[55.
All types of gases including liquified gases except those specified elsewhere in the Schedule.
12]
Part-IV
Part-IV
1.
All kinds of bricks including refractory bricks, asphaltic
roofing.
8
2.
All kinds of electrical goods including fans, bulbs other
than those specified elsewhere in this Schedule.
8
3.
All kinds of footwear.
8
4.
All kinds of furniture including upholstered and furniture,
cabinet-wares such as sofas and almirahs except those specified
elsewhere in this Schedule.
8
5.
All kinds of machines and machinery and [parts] except those
specific elsewhere in this Schedule.
8
6.
All kinds of paper.
8
7.
All types of cables and electrical wires.
8
8.
Butter & Ghee.
8
9.
Ceramics.
8
10.
Cooked food.
8
11.
Drugs and medicines excluding those specified elsewhere in
this [Schedule] .
8
12.
Electric motors.
8
13.
Earth moving machinery.
8
14.
Electronic goods except those specified elsewhere in the
Schedule
8
15.
Electrodes.
8
16.
Filters except those specified elsewhere in this Schedule.
8
17.
Flask.
8
18.
Kerosene.
8
19.
Magnets.
8
20.
Milk food and milk products including proprietory
preparations of baby foods except those specified elsewhere in
this Schedule.
8
21.
Napa slab.
8
22.
Nutrition food.
8
23.
Pipes made of PVC, rubber, polythene and hose pipes.
8
24.
Plastic goods except those specified elsewhere in this
Schedule.
8
25.
Pumps and oil engines.
8
26.
Pulp.
8
27.
Printing ink.
8
28.
R.C.C. sleepers.
8
29.
Saree falls.
8
30.
Sewing machines.
8
31.
Suitcases.
8
32.
Surgical goods.
8
33.
Tea and coffee.
8
34.
Tiles including cement tiles except those specified
elsewhere in the Schedule.
8
35.
Transformers.
8
36.
Tyres, tubes and flaps of motor vehicles of all kinds, of
tractor and trailers and of animal driven vehicles.
8
37.
Vegetable, fish and meat sold in sealed containers.
8
38.
Detergents.
8
39.
All the other goods not included in Schedule-I or any other
part of this Schedule.
8
Part-V
Part-V
1.
(i) Acid oil, (ii) Fatty acid, (iii) Oil sludge, (iv) Soap
stock, (v) Lecithin.
4
2.
Agarbatti and dhoop.
4
3.
All kinds of chemicals, acids, sulphur and bleaching powder.
4
4.
All kinds of ropes and twine including jute twine.
4
5.
All kinds of umbrellas and parts thereof.
4
6.
All types of bags including HDPE, LDPE and PP woven sacks.
4
7.
All kinds of yarn including blended yarn, staple yarn, yarn
waste and sewing thread.
4
8.
Aluminium ingots and aluminium wire rods.
4
9.
Betel leaves.
4
10.
Bone meal.
4
11.
Branded bread.
4
12.
Basic drugs.
4
13.
Candle.
4
14.
Caprolactum, DMT and MEG.
4
15.
Caps and hats.
4
16.
Cattle feed, poultry feed and aquatic feed.
4
17.
Caustic soda.
4
18.
Chapri, lac and kitti.
4
19.
(i) Cereals as specified in clause (i) of Section 14 of the
Central Sales Tax Act, 1956 (No. 74 of 1956).
4
(ii) Food grains and cereals other than those mentioned in
serial number (i) of this entry.
4
20.
(i) Pulses as specified in clause (vi-a) of Section 14 of the
Central Sales Tax Act, 1956 (No. 74 of 1956).
4
(ii) Pulses other than pulses mentioned in serial number (i)
of this entry.
4
21.
Chemical fertilisers.
4
22.
Coal including coke in all its forms and [charcoal] .
4
23.
Computers, computer parts and accessories.
4
24.
Copper wire rods and wire including copper winding wire.
4
25.
Crude oil as specified in clause (ii-c) of Section 14 of the
Central Sales Tax Act, 1956 (No. 74 of 1956).
4
26.
Cycles, cycle tyre, tubes, parts and accessories thereof.
4
[27.
Omitted w.e.f. 5.6.2001
4]
28.
Fabrics other than those specified in Schedule-I and
elsewhere specified in other parts of Schedule-II.
4
29.
Ferro alloy and super alloy.
4
30.
Firewood, charcoal and saw dust.
4
31.
Fountain pens, ball point or nib pens, pencils, rubber,
erasers, pencil sharpners, geometry box and geometrical
instruments and refills of ball point pens.
4
32.
Ginned cotton (indigenous or imported) baled, pressed or
otherwise and cotton waste.
4
33.
Goods for use as containers and packing material.
4
34.
Grass, hay, straw or any other plant in green or dried
form.
4
35.
Gur and Jaggary.
4
36.
Hearing aids.
4
37.
Helmets
4
38.
Hides and skins, whether in a raw or dressed state
4
39.
[Hosiery goods.]
4
40.
Hurricane lanterns, kerosene lamps, glass chimneys and other
parts thereof.
4
41.
Hydrogenated vegetable oil.
4
42.
Ice
4
43.
Industrial beltings.
4
44.
[Information technology goods as notified by the Government]
4
45.
Insecticides, herbicides, weedicides and pesticides other
than those specified in [serial number 15] .
4
46.
Iron and steel as specified in clause (iv) of Section 14 of
the Central Sales Tax Act, 1956 (No. 74 of 1956)
4
47.
Jute as specified in clause (v) of Section 14 of the Central
Sales Tax Act, 1956 (No. 74 of 1956)
4
48.
[Kirana goods as the State Government may by notification
specify] .
4
49.
Mawa.
4
50.
Mosquito nets.
4
51.
Oilcake including deoiled cake and soyameal.
4
52.
Oilseeds as specified in clause (vi) of Section 14 of the
Central Sales Tax Act, 1956 (No. 74 of 1956).
4
53.
Papad, badi, kuldai, sewai, finger papad and sabudana ke
phool.
4
54.
Parched gram (bhune chane), [prached pease (bhune mutter)] , murmura, poha and lai.
4
55.
Pasteurized milk.
4
56.
Perforated pipes used in drip irrigation system.
4
57.
Plastic/PVC granules.
4
58.
Polystyrene.
4
59.
Products of maize, jwar & tapioca roots, that is to say,-
4
(i) All kinds of- (a) Starch, (b) Finishole (thin boiling
starch), (c) Dextrin, (d) Liquid glucose.
(ii) Dextrose monohydrate.
(iii) Hydrol.
(iv) Corn steep liquor.
(v) Dextrose Anhydrous.
(vi) Sorbitol.
60.
Rajka seeds, charota seeds, babool seeds and babool seed
powder.
4
61.
Raw silk
4
62.
Raw wool
4
63.
(i) Readymade garments, excluding garments of silk fabrics
and knitted garments.
4
(ii) Readymade cotton hosiery and cotton knitted garments and
readymade nylon hosiery.
4
64.
Safety matches.
4
65.
Sheets, circles and ingots of zinc, brass and copper.
4
66.
Sports goods.
4
67.
Staple fibre including viscose staple fibre and waste
thereof.
4
68.
Stitched rajai covers, stitched covers for bed, pillows and
cushions.
4
69.
Straw board.
4
70.
Sugar other than those specified in Schedule-I.
4
71.
Sweets and namkeen, mishri, chironji and batasha.
4
72.
Tobacco and tobacco products other than those specified in
Schedule-I.
4
73.
Tractors and [Tractor trailers] .
4
74.
Utensils other than those specified elsewhere in this
Schedule.
4
75.
Vegetable and edible oil except hydrogenated vegetable oil.
4
76.
Wick stove.
4
Part-VI
Part-VI
1.
Articles including coins made of gold and silver.
1
2.
Bullion and specie.
1
3.
Gold and silver ornaments of personal wear.
1
4.
Precious stones such as diamonds, emeralds, rubies, pearls
and sapphires whether they are sold loose or as forming part of
any article in which they are set.
1
Schedule-III
See Sections 9,10 and 13
Schedule-IV
See Section 18
Notifications
Notifications
Notification under Section 3 of Chhattisgarh Commercial Tax Act 1994
Notification under Section 3 of Chhattisgarh Commercial Tax Act 1994
[No. F-1-2-/2000/C. Taxes/Five, dated 7th November, 2000.]
[No. F-1-2-/2000/C. Taxes/Five, dated 7th November, 2000.]
Commercial Tax Act, 1994 (No. 5 of 1995)
(1) Notification under Section 27
[No. F-1-24/C.T./V/2000 dated the 20th December, 2000.]
Section 83 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
83. Power to remove difficulties.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-83.json
•
Section 83
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "83",
"title": "83. Power to remove difficulties.",
"chapter": null,
"content": "Schedule-I\n( See Section 15)\nGoods Exempted from Tax\nGoods Exempted from Tax\n(Effective from 15-3-2000)\nS. No.\nS. No.\nDescription of Goods\nDescription of Goods\nConditions and exceptions subject to which\n\t\t\t\t\texemption has been allowed\nConditions and exceptions subject to which\n\t\t\t\t\texemption has been allowed\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nAgricultural implements as specified by the\n\t\t\t\t\tState Government by [Notification] in the Official Gazette.\n2.\n(1) All kinds of roofing tiles and ridges excepting\n\t\t\t\t\tManglore, Bagra, Kusner and similar superior roofing tiles and\n\t\t\t\t\tridges. [(2)]\n3.\nArticles used by physically handicapped\n\t\t\t\t\tpersons, namely,- (i) Artificial limbs, (ii) Crutches, (iii)\n\t\t\t\t\tCalipers, (iv) Corrective shoes, (v) Various kinds of spinal\n\t\t\t\t\tbraces, (vi) Wheel chairs, (vii) Denis brown splints, (viii)\n\t\t\t\t\tVarious kinds of splints.\n4.\nFabrics on which additional excise duty is\n\t\t\t\t\tlevied or leviable under the Central Excise and Tariff Act, 1985\n\t\t\t\t\t(No. 5 of 1986) and all varieties of khadi cloth, [handloom cloth] but excluding silk, silk cloth and hessian cloth.\n5.\nBesan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk, bran of cereals and pulses\n6.\nBio-gas plants.\n7.\nBooks, almanacs, panchangs, drawing books,\n\t\t\t\t\texercise books, periodicals and journals.\n8.\nBraille writer, braille short-hand writer,\n\t\t\t\t\tbraille watch, braille writing frame, braille mathematical\n\t\t\t\t\tinstruments, braille globes and maps (Geography), braille\n\t\t\t\t\tthermometer, braille lectometer and braille barometer.\n9.\nCharkha including Amber charkha and its parts\n\t\t\t\t\tincluding wooden and rubber parts, implements used in the\n\t\t\t\t\tproduction of Khaddar or Khadi as defined in clause (b) of\n\t\t\t\t\tSection 2 of the Chhattisgarh Sales of Khaddar Act, 1953 (X of\n\t\t\t\t\t1953), handlooms including pit looms, frame looms, light shuttle\n\t\t\t\t\tlooms and paddle looms.\n10.\nCondoms and contraceptives.\n11.\nCowdung and products thereof.\n12.\nCurd, lassi, butter milk, fresh milk excluding\n\t\t\t\t\tsweetened and coloured milk sold in sealed containers.\n13.\nElectrical energy.\n14.\nSugar and khandsari on which additional excise\n\t\t\t\t\tduty is levied or leviable under the Central Excise and Tariff\n\t\t\t\t\tAct, 1985 (No. 5 of 1986), excluding mishri, chironji and\n\t\t\t\t\tbatasha.\n15.\nTobacco manufactured or unmanufactured, cured\n\t\t\t\t\tor uncured and tobacco products including cigarettes, cigars,\n\t\t\t\t\tcheroots and bidis on which additional excise duty is levied or\n\t\t\t\t\tleviable under the Central Excise and Tariff Act, 1985 (No. 5 of\n\t\t\t\t\t1986) and gudakhu.\n16.\nFresh vegetables (including potatoes and\n\t\t\t\t\tonion), ginger (excluding dried ginger), garlic, singhada, fresh\n\t\t\t\t\tfruits, fresh flowers and sugarcane.\n17.\nFrozen and liquid semen of cattle.\n18.\nGoods on which duty is or may be levied under\n\t\t\t\t\tthe Chhattisgarh Excise Act, 1915 (No. 2 of 1915) other than\n\t\t\t\t\tmedicinal and toilet preparations specified for the time being\n\t\t\t\t\tin the Schedule to the Medicinal and Toilet Preparations (Excise\n\t\t\t\t\tDuties) Act, 1955 (No. 16 of 1955).\n19.\nHuman blood and human blood plasma, pace makers\n\t\t\t\t\tand artificial valve used in human hearts.\n20.\nKumkum, sindoor, all kinds of bangles\n\t\t\t\t\t(excluding those made of ivory, gold or silver), bichhia,\n\t\t\t\t\tmangalsutra of the value not exceeding 500/- rupees, bindi made\n\t\t\t\t\tof plastic or lac, kajal, mehandi, rakhi and ornaments of\n\t\t\t\t\tkathir, German silver or aluminium.\n21.\nNewsprint.\nWhen sold by a dealer registered under the Act\n\t\t\t\t\tto a newspaper establishment holding a certificate issued by the\n\t\t\t\t\tDirectorate of Public Relations, Chhattisgarh, to the effect\n\t\t\t\t\tthat the newspaper establishment is publishing a newspaper, and\n\t\t\t\t\tsuch establishment furnishes a declaration to the effect that\n\t\t\t\t\tthe newsprint being purchased is for the publication of the\n\t\t\t\t\tnewspaper according to their certified circulation.\n22.\nNipples made of rubber and feeding bottles with\n\t\t\t\t\trubber nipples.\n23.\nOrganic manure.\n24.\nPhilatelic stamps, kites.\n25.\nProducts of such village industries as the\n\t\t\t\t\tState Government may by [notification] specify.\nWhen sold by producer and/or organisation\n\t\t\t\t\tcertified for the purpose by Khadi and Village Industries\n\t\t\t\t\tCommission constituted under the Khadi and Village Industries\n\t\t\t\t\tCommission Act, 1956 (No. 61 of 1956) or the Chhattisgarh\n\t\t\t\t\tKhadi and Gramod-hyog Board constituted under the Chhattisgarh\n\t\t\t\t\tKhadi Tatha Gramodhyog Adhiniyam, 1978.\n26.\nQuinine.\n27.\nRenewable energy devices or equipments, that is\n\t\t\t\t\tto say,-\n(i) Flat plate solar collectors,\n(ii) Concentrating and pipe type solar\n\t\t\t\t\tcollectors,\n(iii) Solar cookers,\n(iv) Solar water heaters,\n(v) Solar crop driers and systems,\n(vi) Solar air/gas/fluid heating system,\n(vii) Solar refrigeration, cold storages and\n\t\t\t\t\tair-conditioning systems,\n(viii) Solar stills and desalination systems,\n(ix) Solar pumps based on Solar thermal and\n\t\t\t\t\tSolar photo-voltaic conversion,\n(x) Solar power generating system,\n(xi) Solar photo-voltaic modules and panels for\n\t\t\t\t\twater pumping and other applications,\n(xii) Windmills and any specially designed\n\t\t\t\t\tdevices which run on windmills,\n(xiii) Any special devices including\n\t\t\t\t\telectricity generators and pumps running on wind energy,\n(xiv) Bio-gas engines and bio-gas plant and\n\t\t\t\t\taccessories and equipments connected therewith for utilizing\n\t\t\t\t\tenergy from bio-gas,\n(xv) Agricultural and Municipal waste\n\t\t\t\t\tconversion devices producing energy from bio-mass,\n(xvi) Equipment for utilising ocean weaves,\n(xvii) Hydrams or hydraulic ram or similar\n\t\t\t\t\tother devices using energy derived from flowing or stored up\n\t\t\t\t\twater.\n28.\nSalt.\n29.\nSirali, bageshi, barroo, date leaves, baskets\n\t\t\t\t\tmade out of such leaves, tattas, fans, curtains, mattings and\n\t\t\t\t\tother goods made thereof, handmade sooma and germa, handmade\n\t\t\t\t\tbarahi of leather, utensils and decorative articles made of\n\t\t\t\t\tbamboo and fibrous plants like sabai, shisal, etc., muddas made\n\t\t\t\t\tof sarkanda, done and pattal, phool bahari jhadoo and\n\t\t\t\t\tearthenware made by kumhars (potters).\n30.\n(i) Seeds, plans and bulbs of vegetables,\n\t\t\t\t\tgrass, fruits and flowers other than methi, dhaniya and the\n\t\t\t\t\tseeds which arc covered by the term \"oilseeds\"\n\t\t\t\t\tspecified in Section 14 (vi) of the Central Sales Tax Act, 1956\n\t\t\t\t\t(No. 74 of 1956).\n(ii) Certified seeds and truthfully treated\n\t\t\t\t\tseed.\n31.\nUnbranded bread, eggs, meat, livestock,\n\t\t\t\t\tpoultry, fish and fish seed.\n32.\nWater other than aerated, mineral and distilled\n\t\t\t\t\twater and water sold in sealed containers.\n33.\nWooden bullock cart, wooden wheels and bullock\n\t\t\t\t\tcart axle of iron and steel.\n34.\nWriting slate and slate pencils, chalk sticks,\n\t\t\t\t\tcrayons and foot rules.\n[Schedule-II]\n[ See Section 9 (1)]\n(Effective from 15-3-2000)\n(Effective from 15-3-2000)\nS.No.\nS.No.\nDescription of goods\nDescription of goods\n[Rate of tax (%)]\n[Rate of tax (%)]\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\nPart-I\nPart-I\n1.\nUnginned cotton.\n4\nPart-II\nPart-II\n1.\nAviation spirit and [aviation turbine fuel]\n25\n2.\nMolasses.\n20\n3.\nPetrol and high speed diesel oil.\n25\n4.\nRaw opium.\n20\n5.\nTendu patta.\n20\n6.\nTimber.\n20\nPart-III\nPart-III\n1.\n(i) All kinds of fruit juices and squashes, when sold in\n\t\t\t\t\tsealed or capsuled or corck bottles or jars\n12\n(ii) All kinds of non-alcoholic drinks and beverages\n\t\t\t\t\tincluding syrups, cordials, distilled juices, ark and essences\n\t\t\t\t\twhen sold in sealed or capsuled or cork bottles or jars.\n12\n2.\nACSR conductors.\n12\n3.\nAdhesives.\n12\n4.\nAeronautics.\n12\n5.\nAll arms including rifles, revolvers and pistols and\n\t\t\t\t\tammunition for the same.\n12\n6.\nAll clocks, timepieces and watches.\n12\n7.\nAll crockery, goods made of china and tamchina, goods made of\n\t\t\t\t\tglass and glass ware (except glass bangles) and all types of\n\t\t\t\t\tcutlery.\n12\n8.\nAll kinds of leather goods excluding sports goods and\n\t\t\t\t\tfootwears.\n12\n9.\nAll kinds of musical instruments.\n12\n10.\nAll types of sanitary goods and fittings thereof.\n12\n11.\nAll types of two wheeler, three wheeler and four wheeler\n\t\t\t\t\tmotor vehicles and motor vehicles with more than four wheels\n\t\t\t\t\tincluding their chassis and bodies, and jeep trailers, parts and accessories thereof excluding tractor and tractor trailers.\n12\n12.\nArticles to stainless steel excluding utensils.\n12\n13.\nAsbestos sheets and goods made thereof\n12\n14.\n(i) Cakes and pastries\n12\n(ii) Biscuits, chocolates, toffees, lozenges and peppermint\n\t\t\t\t\tdrops either sold loose or in sealed containers\n12\n(iii) Bakery goods other than unbranded bread and the goods\n\t\t\t\t\tmentioned in (i) and (ii) above\n12\n15.\n(i) Ice cream and kulfi\n12\n(ii) Ice candy and non-alcoholic drinks containing ice-cream\n12\n16.\nCarpets including kalins and galichas.\n[15]\n17.\nCement and cement goods including cement pipes but excluding\n\t\t\t\t\tcement tiles.\n12\n18.\nCigarette cases, holders and lighters.\n12\n19.\nCinematographic equipments including cameras, projectors and\n\t\t\t\t\tsound recording and reproducing equipments, lenses, films and\n\t\t\t\t\tparts and accessories thereof (excluding photographic and other\n\t\t\t\t\tcameras and enlargers, lenses, films, plates, paper and cloth\n\t\t\t\t\tand other parts and accessories required for use thereof).\n12\n20.\nDyes, paints, varnishes, lacquers, enamels, glue, paint\n\t\t\t\t\tbrush, sand paper, turpentine oil and polish excluding drug\n\t\t\t\t\tcolours, gulal and shoe polish.\n12\n21.\nElectronic toys.\n[12]\n22.\nFurs and [skins] (other than those of cattle, sheep and\n\t\t\t\t\tgoats) and articles for personal and domestic use made\n\t\t\t\t\ttherefrom.\n12\n23.\nLaminated sheet such as sunmica, formica, etc.\n12\n24.\nLifts and elevators.\n12\n25.\nLight diesel oil.\n12\n26.\nLiquefied petroleum gas.\n12\n27.\nLubricants.\n12\n28.\nMarble and marble tiles.\n12\n29.\nMineral ores, bauxite and dolomite.\n12\n30.\nMoulded furniture.\n12\n31.\nMosquito and insect repellants [....]\n[5]\n32.\nNaphtha.\n[12]\n33.\nPan masala.\n[20]\n34.\nPlywood and articles made thereof.\n12\n35.\nPreserved food articles.\n12\n36.\nPurses, ladies handbags and vanity bags, [...] , attache\n\t\t\t\t\tcases and despatch cases.\n12\n37.\nRefrigerators, deep freezers, air conditioning plants\n\t\t\t\t\tincluding air conditioners, mechanical water coolers, air\n\t\t\t\t\tcoolers and components, parts and accessories thereof.\n[15]\n38.\nRubber goods excluding sports goods and those mentioned\n\t\t\t\t\telsewhere in the Schedule.\n12\n39.\nSaltpeter, gunpowder, potash, other explosives and fireworks\n\t\t\t\t\tincluding coloured matches.\n[12]\n40.\nSandal wood and sandal wood oil.\n12\n41.\nScents, perfumes, hair tonics, hair creams, [...] , hair\n\t\t\t\t\tshampoo, depilatories, face creams, snows, lipstics, rougue,\n\t\t\t\t\tnail polish and other cosmetics including medicinal preparation\n\t\t\t\t\tthereof.\n[15]\n42.\nSheets and fabrics of PVC.\n12\n43.\n(i) Sheets made of rubber or foam rubber or plastic foam or\n\t\t\t\t\tother synthetic foam or rubberised coir\n12\n(ii) Cushions, pillows, mattresses and other articles made of\n\t\t\t\t\trubber or foam rubber or plastic foam or other synthetic foam or\n\t\t\t\t\trubberised coir\n12\n44.\nSilk fabrics.\n12\n45.\nSpark plugs.\n12\n46.\nStorage batteries and dry cells.\n12\n47.\nSynthetic germs.\n12\n48.\nTelephone and parts thereof.\n12\n49.\nTooth paste, tooth powder, hair oils, face powder, talcum\n\t\t\t\t\tpowder, toilet soap, washing soap and other toilet articles\n\t\t\t\t\tincluding medicinal preparations thereof, combs, brushes, razors\n\t\t\t\t\tand razor blades.\n12\n50.\nTransmission wires, voltage stabilisers and towers.\n12\n51.\nTypewriters, tabulators, calculators, registering, indexing,\n\t\t\t\t\tcard punching, franking, addressing and duplicating machines\n\t\t\t\t\tincluding duplicators and other apparatuses for obtaining\n\t\t\t\t\tduplicate copies, teleprinters and components, parts and\n\t\t\t\t\taccessories of any of them.\n12\n52.\nVacuum cleaner and washing machines.\n12\n53.\nWeather proofing compound.\n12\n54.\nWireless reception instruments and apparatus, radios and\n\t\t\t\t\tradio gramophones, television, VCR, VCP, accumulators,\n\t\t\t\t\telectrical valves, amplifiers and loud speakers and parts and\n\t\t\t\t\taccessories thereof.\n12\n[55.\nAll types of gases including liquified gases except those specified elsewhere in the Schedule.\n12]\nPart-IV\nPart-IV\n1.\nAll kinds of bricks including refractory bricks, asphaltic\n\t\t\t\t\troofing.\n8\n2.\nAll kinds of electrical goods including fans, bulbs other\n\t\t\t\t\tthan those specified elsewhere in this Schedule.\n8\n3.\nAll kinds of footwear.\n8\n4.\nAll kinds of furniture including upholstered and furniture,\n\t\t\t\t\tcabinet-wares such as sofas and almirahs except those specified\n\t\t\t\t\telsewhere in this Schedule.\n8\n5.\nAll kinds of machines and machinery and [parts] except those\n\t\t\t\t\tspecific elsewhere in this Schedule.\n8\n6.\nAll kinds of paper.\n8\n7.\nAll types of cables and electrical wires.\n8\n8.\nButter & Ghee.\n8\n9.\nCeramics.\n8\n10.\nCooked food.\n8\n11.\nDrugs and medicines excluding those specified elsewhere in\n\t\t\t\t\tthis [Schedule] .\n8\n12.\nElectric motors.\n8\n13.\nEarth moving machinery.\n8\n14.\nElectronic goods except those specified elsewhere in the\n\t\t\t\t\tSchedule\n8\n15.\nElectrodes.\n8\n16.\nFilters except those specified elsewhere in this Schedule.\n8\n17.\nFlask.\n8\n18.\nKerosene.\n8\n19.\nMagnets.\n8\n20.\nMilk food and milk products including proprietory\n\t\t\t\t\tpreparations of baby foods except those specified elsewhere in\n\t\t\t\t\tthis Schedule.\n8\n21.\nNapa slab.\n8\n22.\nNutrition food.\n8\n23.\nPipes made of PVC, rubber, polythene and hose pipes.\n8\n24.\nPlastic goods except those specified elsewhere in this\n\t\t\t\t\tSchedule.\n8\n25.\nPumps and oil engines.\n8\n26.\nPulp.\n8\n27.\nPrinting ink.\n8\n28.\nR.C.C. sleepers.\n8\n29.\nSaree falls.\n8\n30.\nSewing machines.\n8\n31.\nSuitcases.\n8\n32.\nSurgical goods.\n8\n33.\nTea and coffee.\n8\n34.\nTiles including cement tiles except those specified\n\t\t\t\t\telsewhere in the Schedule.\n8\n35.\nTransformers.\n8\n36.\nTyres, tubes and flaps of motor vehicles of all kinds, of\n\t\t\t\t\ttractor and trailers and of animal driven vehicles.\n8\n37.\nVegetable, fish and meat sold in sealed containers.\n8\n38.\nDetergents.\n8\n39.\nAll the other goods not included in Schedule-I or any other\n\t\t\t\t\tpart of this Schedule.\n8\nPart-V\nPart-V\n1.\n(i) Acid oil, (ii) Fatty acid, (iii) Oil sludge, (iv) Soap\n\t\t\t\t\tstock, (v) Lecithin.\n4\n2.\nAgarbatti and dhoop.\n4\n3.\nAll kinds of chemicals, acids, sulphur and bleaching powder.\n4\n4.\nAll kinds of ropes and twine including jute twine.\n4\n5.\nAll kinds of umbrellas and parts thereof.\n4\n6.\nAll types of bags including HDPE, LDPE and PP woven sacks.\n4\n7.\nAll kinds of yarn including blended yarn, staple yarn, yarn\n\t\t\t\t\twaste and sewing thread.\n4\n8.\nAluminium ingots and aluminium wire rods.\n4\n9.\nBetel leaves.\n4\n10.\nBone meal.\n4\n11.\nBranded bread.\n4\n12.\nBasic drugs.\n4\n13.\nCandle.\n4\n14.\nCaprolactum, DMT and MEG.\n4\n15.\nCaps and hats.\n4\n16.\nCattle feed, poultry feed and aquatic feed.\n4\n17.\nCaustic soda.\n4\n18.\nChapri, lac and kitti.\n4\n19.\n(i) Cereals as specified in clause (i) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n(ii) Food grains and cereals other than those mentioned in\n\t\t\t\t\tserial number (i) of this entry.\n4\n20.\n(i) Pulses as specified in clause (vi-a) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n(ii) Pulses other than pulses mentioned in serial number (i)\n\t\t\t\t\tof this entry.\n4\n21.\nChemical fertilisers.\n4\n22.\nCoal including coke in all its forms and [charcoal] .\n4\n23.\nComputers, computer parts and accessories.\n4\n24.\nCopper wire rods and wire including copper winding wire.\n4\n25.\nCrude oil as specified in clause (ii-c) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n26.\nCycles, cycle tyre, tubes, parts and accessories thereof.\n4\n[27.\nOmitted w.e.f. 5.6.2001\n4]\n28.\nFabrics other than those specified in Schedule-I and\n\t\t\t\t\telsewhere specified in other parts of Schedule-II.\n4\n29.\nFerro alloy and super alloy.\n4\n30.\nFirewood, charcoal and saw dust.\n4\n31.\nFountain pens, ball point or nib pens, pencils, rubber,\n\t\t\t\t\terasers, pencil sharpners, geometry box and geometrical\n\t\t\t\t\tinstruments and refills of ball point pens.\n4\n32.\nGinned cotton (indigenous or imported) baled, pressed or\n\t\t\t\t\totherwise and cotton waste.\n4\n33.\nGoods for use as containers and packing material.\n4\n34.\nGrass, hay, straw or any other plant in green or dried\n\t\t\t\t\tform.\n4\n35.\nGur and Jaggary.\n4\n36.\nHearing aids.\n4\n37.\nHelmets\n4\n38.\nHides and skins, whether in a raw or dressed state\n4\n39.\n[Hosiery goods.]\n4\n40.\nHurricane lanterns, kerosene lamps, glass chimneys and other\n\t\t\t\t\tparts thereof.\n4\n41.\nHydrogenated vegetable oil.\n4\n42.\nIce\n4\n43.\nIndustrial beltings.\n4\n44.\n[Information technology goods as notified by the Government]\n4\n45.\nInsecticides, herbicides, weedicides and pesticides other\n\t\t\t\t\tthan those specified in [serial number 15] .\n4\n46.\nIron and steel as specified in clause (iv) of Section 14 of\n\t\t\t\t\tthe Central Sales Tax Act, 1956 (No. 74 of 1956)\n4\n47.\nJute as specified in clause (v) of Section 14 of the Central\n\t\t\t\t\tSales Tax Act, 1956 (No. 74 of 1956)\n4\n48.\n[Kirana goods as the State Government may by notification\n\t\t\t\t\tspecify] .\n4\n49.\nMawa.\n4\n50.\nMosquito nets.\n4\n51.\nOilcake including deoiled cake and soyameal.\n4\n52.\nOilseeds as specified in clause (vi) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n53.\nPapad, badi, kuldai, sewai, finger papad and sabudana ke\n\t\t\t\t\tphool.\n4\n54.\nParched gram (bhune chane), [prached pease (bhune mutter)] , murmura, poha and lai.\n4\n55.\nPasteurized milk.\n4\n56.\nPerforated pipes used in drip irrigation system.\n4\n57.\nPlastic/PVC granules.\n4\n58.\nPolystyrene.\n4\n59.\nProducts of maize, jwar & tapioca roots, that is to say,-\n4\n(i) All kinds of- (a) Starch, (b) Finishole (thin boiling\n\t\t\t\t\tstarch), (c) Dextrin, (d) Liquid glucose.\n(ii) Dextrose monohydrate.\n(iii) Hydrol.\n(iv) Corn steep liquor.\n(v) Dextrose Anhydrous.\n(vi) Sorbitol.\n60.\nRajka seeds, charota seeds, babool seeds and babool seed\n\t\t\t\t\tpowder.\n4\n61.\nRaw silk\n4\n62.\nRaw wool\n4\n63.\n(i) Readymade garments, excluding garments of silk fabrics\n\t\t\t\t\tand knitted garments.\n4\n(ii) Readymade cotton hosiery and cotton knitted garments and\n\t\t\t\t\treadymade nylon hosiery.\n4\n64.\nSafety matches.\n4\n65.\nSheets, circles and ingots of zinc, brass and copper.\n4\n66.\nSports goods.\n4\n67.\nStaple fibre including viscose staple fibre and waste\n\t\t\t\t\tthereof.\n4\n68.\nStitched rajai covers, stitched covers for bed, pillows and\n\t\t\t\t\tcushions.\n4\n69.\nStraw board.\n4\n70.\nSugar other than those specified in Schedule-I.\n4\n71.\nSweets and namkeen, mishri, chironji and batasha.\n4\n72.\nTobacco and tobacco products other than those specified in\n\t\t\t\t\tSchedule-I.\n4\n73.\nTractors and [Tractor trailers] .\n4\n74.\nUtensils other than those specified elsewhere in this\n\t\t\t\t\tSchedule.\n4\n75.\nVegetable and edible oil except hydrogenated vegetable oil.\n4\n76.\nWick stove.\n4\nPart-VI\nPart-VI\n1.\nArticles including coins made of gold and silver.\n1\n2.\nBullion and specie.\n1\n3.\nGold and silver ornaments of personal wear.\n1\n4.\nPrecious stones such as diamonds, emeralds, rubies, pearls\n\t\t\t\t\tand sapphires whether they are sold loose or as forming part of\n\t\t\t\t\tany article in which they are set.\n1\nSchedule-III\nSee Sections 9,10 and 13\nSchedule-IV\nSee Section 18\nNotifications\nNotifications\nNotification under Section 3 of Chhattisgarh Commercial Tax Act 1994\nNotification under Section 3 of Chhattisgarh Commercial Tax Act 1994\n[No. F-1-2-/2000/C. Taxes/Five, dated 7th November, 2000.]\n[No. F-1-2-/2000/C. Taxes/Five, dated 7th November, 2000.]\nCommercial Tax Act, 1994 (No. 5 of 1995)\n(1) Notification under Section 27\n[No. F-1-24/C.T./V/2000 dated the 20th December, 2000.]",
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