THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
28 Jyeshth, 1942 (S)
No. 269
Ranchi, Thursday, 18th June, 2020
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
18th June, 2020
S.O -27 dated - 18th June, 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),
| 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. 12.5 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. |
| 3 | Motor spirit (Petrol ) | 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. 17 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. |
2. This Notification shall be effective from the midnight of the date of issuance of the Notification.
(File No.Va.Kar./Kar-Dar/1/2020) By the Order of the Governor of Jharkhand,
Vandana Dadel, Secretary Commercial Taxes Department, Jharkhand, Ranchi