section Schedule - II
PART- I
The Chhattisgarh Value Added Sales Tax Act, 2005PART- I: 1. Articles of gold and silver including coins, bullion and species. 2. Gold and silver ornaments of personal wear. 3. Precious stones such as diamonds, emeralds, rubies, pearls and sapphires. PART - II: 1. Agricultural implements, not operated manually or not driven by animal. 2. All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X). 3. All Intangible goods like copyright, patent, replenishment license. 4. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. 5. All types of yarn other than cotton and silk yarn in hank and sewing thread. 6. Aluminium utensils and enamelled utensils. 7. Areconut powder and betel nut. 8. Bamboo. 9. Bearings. 10. Beltings. 11. Bicycles, tricycles, cycle rickshaws and parts. 12. Bitumen. 13. Bone meal. 14. Branded bread. 15. Bulk drugs. 16. Capital goods as notified by the state government. 17. Castings. 18. Centrifugal and monobloc submersible pumps and parts thereof. 19. Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 20. Chemical fertilizers, pesticides, weedicides and insecticides. 21. Coir and Coir products excluding coir mattresses. 22. Cotton and cotton waste. 23. Crucibles. 24. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956. 25. Edible oils, oil cake and de-oiled cake. 26. Electrodes. 27. Exercise books, graph book and laboratory note book. 28. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those. 29. Fibres of all types and fibre waste. 30. Flour, atta, maida, suji, besan. 31. Fried grams. 32. Gur, jaggery, and edible variety of rab gur. 33. Hand pumps and spare parts. 34. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 35. Hose pipes. 36. Hosiery goods. 37. Husk and bran of cereals. 38. Ice. 39. Incense sticks commonly known as, agarbatti dhupkathi or dhupbatti. 40. Industrial Cables: high voltage cables, XLPE cables, jelly filled cables. 41. IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof. 42. Kerosene oil sold through PDS. 43. Leaf plates and cups. 44. Industrial inputs and packing materials as notified by the State Government. 45. Luhani (murmura), parched paddy (lai), paddy, puffed rice (poha), muri. 46. Kota slabs (Rough flooring stones). 47. Ores and minerals. 48. Paddy, rice, wheat and pulses. 49. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes. 50. Plastic Footwear. 51. Printed material including diary, calendar. 52. Printing ink excluding toner and cartridges. 53. Processed and branded salt. 54. Pulp of bamboo, wood and paper. 55. Rail coaches, Engines and Wagons. 56. Renewable energy devices and spare parts. 57. Safety matches. 58. Seeds. 59. Sewing machines. 60. Silk fabrics. 61. Skimmed milk powder. 62. [Section 62 not listed, implied content continues]. 63. [Section 63 not listed]. 64. [Section 64 not listed]. 65. [Section 65 not listed]. 66. Solvent oils other than organic solvent oil. 67. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies. 68. Sports goods excluding apparels and footwear. 69. Starch. 70. Sugar and khandsari. 71. Tamarind. 72. Textile fabric. 73. Tobacco and tobacco products. 74. Tractors, harvesters and attachment and parts thereof. 75. Transmission towers. 76. Umbrella except garden umbrella. 77. Vanaspati (Hydrogenated Vegetable oil). 78. Vegetable oil including gingill oil and bran oil. 79. Writing instruments. PART- III: 1. Diesel. 2. Petrol. 3. Aviation turbine fuel other than those specified in clause (ii-cl) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 4. Natural gas. PART- IV: 1. Tendu leaves. PART-V: All other goods not covered by schedule I and part I to IV of this schedule.
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