| Firm Name | Category | City |
| Sulkshita Collection | Retail Readymade | Bilaspur |
| Suman Automobiles, Raipur, Chhattisgarh | Automobile Dealership | Raipur |
| Suman Travels, Raipur, Chhattisgarh | Travel Agent | Raipur |
| Sumeet Seat Cover, Raipur, Chhattisgarh | Automobile Assessories | Raipur |
| Sumit Advertisers, Raipur, Chhattisgarh | Advertising Agency | Raipur |
| Sumit Book Depot | Books | Bilaspur |
| Sumit Traders | Wholesale Provision | Bilaspur |
| Sun Batteries | Battery | Bilaspur |
| Sunder Auto Store, Raipur, Chhattisgarh | Automobile Spare Parts | Raipur |
| Sunderlal General | Retail General | Bilaspur |
| Sunil Bhalla, Raipur, Chhattisgarh | Hospital | Raipur |
| Sunil Electricals | Electricity Goods Retail | Bilaspur |
