| Firm Name | Category | City |
| Super General | Retail General | Bilaspur |
| Surabhi Daily Needs | Provision Retail | Bilaspur |
| Suraj Computers & Printers | Computer Maintenance | Bilaspur |
| Suraj Sales | Wholesale FMCG | Bilaspur |
| Surendra Vastralaya | Retail Readymade | Bilaspur |
| Suresh Book Depot | Books | Bilaspur |
| Suresh General | Retail General | Bilaspur |
| Suresh Goel & Co. | Chartered Accountants | Bilaspur |
| Suruchi Restaurant | Restaurant | Bilaspur |
| Sushil & Surendra | Chartered Accountants | Bilaspur |
| Sutaria & Co. | Chartered Accountants | Bilaspur |
| Swadesh | Media - Print | Bilaspur |
