[Cites 0, Cited by 0]
[Entire Act]
State of Chattisgarh - Section
Section 74 in The Chhattisgarh Value Added Tax Act, 2005
74. Powers to remove difficulties.
- If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by Section 72, the State Government may within two years from the date of commencement of this Act by order notified in the official Gazette of the State make such provision not inconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty.[Schedule-I] [Substituted by C.G. Act No. 2 of 2006.]Tax Rate-0%[See Section 15]Tax-Free goods| Sr. No. | Description |
| (1) | (2) |
| 1 | Animal driven or manually operated agricultural implements[including agricultural implements notified by the StateGovernment] [Inserted by Notification No. F-10/88/2006/CT/V (78), dated 26-9-2006 w.e.f. 1-10-2006.] |
| 2 | Aids and implements used by handicapped persons |
| 3 | All kinds of bangles excluding those made of ivory, gold,silver rolled gold and imitation gold |
| 4 | Aquatic Iced, poultry feed and[cattle feed] [Inserted by Notification No. F/35/CT/V(25), dated 7-4-2006 w.e.f. 1-4-2006.]includinggrass, hay and straw |
| 5 | Betel leaves |
| 6 | Books,[panchang] [Inserted by Notification F-10/86/2006/CT/V (75), dated 26-9-2006 w.e.f. 1-10-2006.], periodicals and journals including maps,charts and globe |
| 7 | Bread (branded or otherwise) |
| 8 | Cart driven by animals |
| 9 | Charakha and Amber Charakha handlooms and handloom fabricsand Gandhi Topi |
| 10 | Charcoal |
| 11 | Condoms and contraceptive |
| 12 | Cotton and silk yarn in hank |
| 13 | Curd, lussi, butter milk and separated milk |
| 14 | Tart hen pot and articles made of clay |
| 15 | Electrical energy |
| 16 | [All] [Substituted by Notification No. F-10/33/2006/CT/V (23), dated 7-4-2006 w.r.e.f 1-4-2006.]varieties of cloth, including[khadi cloth and handloomcloth] [Substituted 'khadi cloth and handloom cloth but excluding' by C.G. Act No. 17 of 2015, dated 21.4.2015.][**] [Omitted by Notification No. F.-10/33/2006/CT/V (23), dated 7-4-2006. w.r.e.f. 1-4-2006]hessian cloth. |
| 17 | Firewood excluding Casurina and Eucalyptus, timber |
| 18 | Fishnet and Fishnet fabrics |
| 19 | My Ash |
| 20 | (i) Food grains and cereals of all types excluding paddy(ii) Pulses |
| 21 | Fresh milk and pasturised milk |
| 22 | Fresh plants, saplings and fresh flowers |
| 23 | Fresh vegetables (including potatoes and onion) and fruits |
| 24 | Garlic and ginger (excluding dried ginger) |
| 25 | [Goods on which duty is or may he levied under theChhattisgarh Excise Act, 1915 (No. 2 of 1915) other than- [Substituted by C.G. Act No. 28 of 2013, dated 31.7.2013.](i) Medicinal and Toilet preparations specified in the Scheduleto the Medicinal and Toilet Preparations (Excise Duties) Act, 1955(No. 16 of 1955).(ii) Foreign and Indian-made foreign liquor sold through dealerholding F.L. - 10 license.] |
| 26 | Gur & Jaggery |
| 27 | Handicraft made out of wrought iron and bell metal |
| 28 | Human blood including blood components. |
| 29 | Husk including groundnut husk and bran of cereals[andde-oiled cake including soya meal] [Inserted by Notification No. F-10/64/2006/CT/V (55), dated 14-6-2006.] |
| 30 | Indigenous handmade musical instruments |
| 31 | Kumkum, bindi, alta and sindur |
| 32 | Leaf plates and cups pressed or stitched (Done and Pattal) |
| 33 | Meat including flesh of poultry, fish, prawn, and otheraquatic products when not cured or frozen or sold in sealedcontainers; eggs and livestock and animal hair |
| 34 | Muddas made of sarkanda |
| 35 | National Flag |
| 36 | Non-judicial stamp paper and plain paper, commonly known ascartridge paper, sold by Government treasuries, postal itemslike envelope, post card etc. sold by Government, rupee notewhen sold to the Reserve Bank of India and cheques sold loose orin book form |
| 37 | Organic manure including dung (Gober) |
| 38 | Papad |
| 39 | Poha, Murmura and lai |
| 40 | Rakhi |
| 41 | Raw wool |
| 42 | Sabai grass and rope made of sabai grass |
| 43 | Salt (branded or otherwise) |
| 44 | Seeds of all types other than methi, dhaniya and the seedswhich are covered by the term "oilseeds" specified inSection 14 (vi) of the Central Sales Tax Act, 1956 (No. 74 of1956) |
| 45 | Semen including frozen semen |
| 46 | Silk worm laying cocoon and raw silk |
| 47 | Sirali, bageshi, barroo, date leaves, baskets, tattas, fans,curtains, matting and other goods made thereof, handmade soomaand germa, handmade barahi of leather, utensils and decorativearticles made only of bamboo and fibrous plants likesabai/shishal |
| 48 | Slate, State pencils and chalk sties |
| [****] [Deleted '(49)' by C.G. Act No. 17 of 2015, dated 21.4.2015.] | |
| Tender green coconut | |
| 51 | Toddy, Neera and Ark |
| 52. [ [Omitted by C.G. Act No. 11 of 2007.] | Omitted] |
| 53 | Unbranded broomsticks (Jhadoo, Phoolbahari) |
| 54 | Water other than- (i) Aerated, mineral, distilled,medicinal, ionic, battery, demineralized water, and (ii) Watersold in sealed container |
| 55. [ [Inserted by Notification No. F-10/28/2007/CT/V (9), dated 2-4-2007 w.e.f. 1-4-2007.] | Mosquito net |
| 56 | Hand made soap |
| 57 | Sprinkers and drip system and spare parts thereof] |
| 58. [ [Inserted by Notification No. F-10/31/2007/CT/V(20), dated 2-4-2007 w.e.f. 1-4-2007] | Power operated agriculture implements as notified by theState Government] |
| 58. [ [Entry 58 to 62 inserted by Notification No. F-10-27/2008/CT/V(15), dated 28-3-2008 w.e.f. 1-4-2008.] | Mehandi |
| 59 | Footwear made of plastic and rubber, the maximum retail saleprice of which does not exceed rupees one hundred fifty |
| 60 | Tin box and tin trunk |
| 61 | Local origin flooring stone |
| 62 | Helmet] |
| 63. [ [Inserted by Notification No. F-10-51/2008/CT/V (39), dated 26-6-2008 (w.e.f. 26-6-2008).] | Liquified Petroleum Gas for domestic use.] |