Section 10(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)(a)The Commissioner may subject to such restrictions and conditions as may be prescribed, permit any registered dealer who carries on wholly or partly the business of supplying goods in the course of execution of works contract entered into by him, to pay in lieu of tax payable by him under this Act a lumpsum at such rate not exceeding 15 per cent, as may be prescribed, determined in the prescribed manner, by way of composition.(b)For the purpose of determination of the lumpsum by way of composition under clause (a) the State Government may prescribe different rates for different kinds of contracts.
