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State of Chattisgarh - Section

Section 24 in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

24. Repeal.

- As from the date specified in sub-section (2) of Section 1, the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhyadesh, 1976 (No. 6 of 1976) shall stand repealed.[Schedule I] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).][See Section 3 (4)]Goods exempted from entry tax
S. No. Description of goods Conditions and exceptions subject to which-exemption has been allowed
(1) (2) (3)
1. [[Goods specified in Schedule I of the Vanijyik KarAdhiniyam, except the goods specified in entries 4,14 (excludingsugarcane), 15 and Alta, Maida, Suzi, Wheat bran[and Rice-bran] [Substituted by Act No. 7 of 1999 (w.e.f. 1-5-1999).], specified inEntry 5.]  
2.[ All kinds of cereals and pulses excluding paddy[andrice] [Inserted by C.G. Act No, 17 of 2001 (w.e.f. 4-9-2001).].  
3. Goods brought into a local area for sale or distributionunder the public distribution system. When at the time of assessment a certificate issued by theCollector or any other authority authorised for the purpose, tothe effect that the said goods have been brought into a localarea for sale or distribution under the Public DistributionSystem, is produced.]
[Schedule II] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).][See Sections 4, 9 and 12]
S. No. Description of goods Rate of Tax (%)
(1) (2) (3)
  Part I  
1. Coal including coke in all its forms. 2.5
2. Hides and Skins whether in a raw or dressed state. 1
3. Iron and Steel as specified in clause (iv) of Section 14of the Central Sales Tax Act, 1956 (No. 74 of 1956). 2.5
4. Jute as specified in clause (v) of Section 14 of theCentral Sales Tax Act, 1956 (No. 74 of 1956). 1
5. Oil seeds as specified in clause (vi) of Section 14 of theCentral Sales Tax Act, 1956 (No. 74 of 1956). 1
6. All kinds of cotton (indigenous or imported) in itsunmanufactured state whether ginned or unginned, haled, pressedor otherwise. 1
7. All types of yarn. 1
8. All varieties of cloth manufactured in Mills or in powerrooms or handlooms including processed cloth and durries. 2
9. Sugar, including khandsari and palmyra. 2
10. (a) Cigars, Cheroots, Cigarettes and Cigarillos oftobacco. [10] [Substituted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).]
(b) Unmanufactured tobacco and tabacco refuse, othermanufactured tobacco products, including bidies[* * *] [Omitted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 2.5
(c) [ Guakhu. [Inserted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 20]
11. Crude oil as specified in clause (ii-e) of Section 14 ofthe Central Sales Tax Act, 1956 (No. 74 of 1956). 2
12. All types of tiles, marble and granite. 1
13. Cement, Cemernt goods including cement pipes and asbestossheets. 1
14. All kinds of non-alcoholic drinks and beverages,ice-cream, kulfi and ice candy. 2
15. Aviation fuel and aviation turbine fuel. 2
16. (a) Tyres and tubes and flaps of two wheeler, threewheeler and four wheeler motor vehicles, or motor vehicles withmore than four wheels of jeep trailors and of animal drawnvehicles excluding those specified at Serial No. 16 (b). 2
(b) Tyre and tubes of tractors and tractor trailors. 1
17. All types of batteries and cells. 1
18. Dyes, paints, varnishes, lacquers, enamels, glue,distempers, paint-brush, sand paper, turpentine oil, mineralturpentine oil and thinners. 1
19. Fire works. 1
20. Insecticides and pesticides. 1
21. Laminated sheets such as sunmica, formica, particleboards and plywood. 1
22.[(a) Pan Masala containing Tobacco] [Substituted by C.G. Act No. 10 of 2007, dated 17.8.2007.]  
(b) Pan Masala not included in sub-entry (a). 1]
23. All types of paper, stationery articles, mill board paperboard and straw board. 1
24. Petrol and diesel oil. 1
25. All types of gases including liquified petroleum gas. 1
26. Cinematographic equipment including cameras, projectorsand sound recording and reproducing equipments, lances, films,photographic papers and parts and accessories thereof. 2
27.[(a) Fly Ash Bricks [Substituted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 5
(b) Bricks excluding fly ash bricks, firebricks and fireclay. 1]
28. All clocks, timepieces, watches and parts thereof. 1
29. Stone boulders, Ballast, murum, sand, surkhi, bajri andarticles of stone. 1
30. Tea, coffee, cocoa. 1
31. All types of sanitary goods and fittings. 1
32. Scents, perfumes, hair tonics, hair cream, hair shampoo,depilatories and cosmetics including face creams, snows,lipstics, rouguc & nail polish. 1
33. Sheets, cushions, pillows, mattresses and other articlesmade of rubber, foam rubber, plastic foam or other syntheticfoam or rubberised coir. 1
34. All types of two wheeler and three wheeler auto vehiclesand spare parts and accessories thereof excluding thosespecified at Serial No. 16 1
35. Refrigerators, deep freezers, air conditioning plantsincluding air conditioners, mechanical water coolers, aircoolers and components, parts and accessories thereof. 1
36. Proprietary preparations of baby food such as Amul,Amulspray and Lactogen 0.5
37. All types of four wheeler motor vehicles and motorvehicles with more than four wheels and parts and accessoriesthereof excluding those specified at Serial No. 16. 1
38. Tractor, tractor trailors, accessories and parts thereof. 0.5
39. Bicycles, tricycles, tandem cycles, cycle combinationsand parts, accessores, tyres and tubes thereof. 0.5
40. All kinds of furniture including upholstered and metalfurniture cabinet wares such as safes and almirah made of Ironand Steel. 1
41. All kinds of edible oil[***] [Omitted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).]and ghee. 0.5
[41-A (i) Hydrogenated vegetable oil manufactured inIndia. [Inserted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 0.5
(ii) Hydrogenated vegetable oil not manufactured in India. 20]
42. All types of crockery, goods made of china and tamchina,goods made of glass and glass ware, but excluding glass chimneysof hurricane lanterns and kerosene lamps. 0.5
43. Kirana goods including supari, dry fruits, pindkhajoor,masala and gur. 0.5
44. Lubricants. 1
45. Pumping sets having capacity of more than 10 HP andaccessories and parts thereof. 0.5
46. Readymade garments, readymade cotton hosiery, cottonknitted garments and readymade nylon hosiery. 0.5
47. Sewing and knitting machine, accessories and partsthereof. 0.5
48. Purses, ladies hand bags and vanity bags, suitcases,brief cases, attachec cases and despatch cases. 0.5
49. Wireless reception instruments and apparatus, radios andradio gramophones, television, VCR, VCP, tape-recorders,transistors and parts and accessories thereof. 1
50. Toilet articles including toilet soaps, tooth paste,tooth powder, perfumed hair oil, face powder, talcum powder,combs, brushes, razors and razor blades. 0.5
51. All kinds of utensils except utensils made of aluminium,Kitchen wares, thermos flasks and vacuum flasks. 0.5
52. Washing soaps and detergents. 0.5
53. [ All kinds of electrical and electronic goods exceptthose specified elsewhere in this schedule. [Inserted by Act No. 7 of 1999 (w.e.f. 1-5-1999).] 1
54. All machines and machineries worked by electricity,diesel or petrol and parts thereof. 1
55. All kinds of chemicals and acids, sulphur and bleachingpowder. 1
56. Cakes and pastries, biscuits, chocolates, toffees,lozenges, peppermint drops and bakery goods other than bread. 1]
57. [ Paddy. [Inserted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).] [30] [Substituted by C.G. Act No. 26 of 2001 (w.e.f. 7-1-2002)]]
58. [ Rice [Inserted by C.G. Act No. 26 of 2001 (w.e.f. 7-1-2002).] 20]
59. [ Atta, maida, suzi and wheat bran [Inserted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 5]
[Schedule III] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).](See Sections 3, 4, 6,8, 9 and 11)
S. No. Description of goods Rate of Tax (%)
(1) (2) (3)
1. All goods other than those specified in Schedule I[Schedule-II and other entry of this Schedule] [Substituted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 1
2. [ Cane basket, drill rod and PVC Casing Pipe [Inserted by C.G. Act No. 13 of 2002 (w.e.f. 23-4-2002).] 10].
3. [ Rice-bran [Inserted by C.G. Act No. 2 of 2004, dated 4.9.2004.] 2].