THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
22 Baishakh, 1942 (S)
Ranchi, Tuesday, 12th May, 2020
COMMERCIAL TAXES DEPARTMENT
-------------
NOTIFICATION
12th May, 2020
S.O. 20 dated 12th May, 2020-- In exercise of the powers conferred by Section 23 and 57 read
with Section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of
Jharkhand is pleased to make the following amendments in the Schedule – II Part-E:-
Amendments
1.
In the Schedule II Part-E of the Jharkhand Value Added Tax Act, 2005, the Serial Nos. 2 and 6 shall
be amended in the following manner :-
Sl.
No.
Description of
goods
Rate of tax
Conditions and restrictions
(1)
(2)
(3)
(4)
2
High
Speed
Diesel
Oil,
Light
Diesel
Oil
22 %
Subject to the
conditions and
restrictions as
specified
in
column
4
of
this notification
1.
The amount of tax calculated @ 22 % on the
sale price or Rs. 8.37 per litre, which ever is
higher.
2.
The tax shall be levied at the point of sale by
the importer; if the goods are imported from a
place outside the State; and at the point of sale
by the oil companies; to the retailer or direct
to the consumer, if the goods are sold by these
companies.
No. 194