THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
24 JYESHTH, 1944 (S)
RANCHI, TUESDAY, 14TH JUNE, 2022
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
14th JUNE, 2022
S.O. No. -20 dated 14.06.2022--In exercise of the powers conferred by Section 23 read
with Section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the
Governor of Jharkhand is pleased to make amendments in the Schedule – II Part-E in the
following manner:-
Amendments
1.
In the Schedule II Part-E of the Jharkhand Value Added Tax Act, 2005, the Serial No. 1
shall be amended in the following manner :-
Sl.
No.
Description of goods
Rate of tax
Conditions and restrictions
(1)
(2)
(3)
(4)
1
Aviation
Turbine
Fuel
(ATF)
4 %
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. 278