THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
1 VAISHAKH 1947 (S)
RANCHI MONDAY 21ST APRIL, 2025
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
21ST April,
2025
S.O. No.- 8 dated 21st April, 2025- In exercise of the powers conferred by Section 23 and
Section 57 read with Section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006),
the Governor of Jharkhand, is pleased to exempt the class of goods specified in column (2), under
restrictions and conditions specified in column (4) of the Schedule below, from the payment of tax to
the extent specified in column (3).
No. 182
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Jharkhand Gazette (Extraordinary), Monday, 21st April, 2025
SCHEDULE
Sl.
No.
Description of
Goods
Extent of
exemption
Conditions and restrictions
(1)
(2)
(3)
(4)
1.
High Speed
Diesel
Partly, so as
to
reduce
the rate of
tax to 15
Percent.
When sold to a dealer, registered under the Jharkhand Value
Added Tax Act 2005 or to a registered person under Jharkhand
Goods and Services Tax Act, 2017. For use or consumption in,-
(i)
the manufacturing of goods (as defined in sub section 72 of
Section 2 in the Jharkhand Goods and Services Tax Act, 2017)
within the state; or
(ii)
mining within the state, and the transportation of material so
mined to factory premises within the state in case of captive
mining by manufacturers subject to the following conditions,
namely: -
a)
The dealer holds a valid license to import or store
class ‘B’ petroleum products in bulk, issued by
petroleum and explosive safety organization (PESO)
Ministry of Commerce and Industry:
b)
The expression, “bulk purchase”, shall mean
purchase of 12000 litres and more in a single tax
invoice;
c)
The dealer shall purchase in bulk High Speed Diesel
for the aforesaid use(s) from within the State of
Jharkhand and shall not resell or transfer the so
purchased High Speed Diesel.
d)
The dealer shall purchase High Speed Diesel in bulk
from oil marketing companies namely M/s Indian Oil
Corporation Ltd., M/s Bharat Petroleum Corporation
Ltd., M/s Hindustan Petroleum Corporation Ltd., M/s
Nayara Energy Ltd., M/s Reliance Industries Ltd. and
others.
e)
The purchasing dealer shall issue declaration in Form
Sugam‘P’ for each consignment and provisions of
Rule 42(2)(a) of Jharkhand Value Added Tax Rules,
2006 shall be applicable for transportation or transit
storage of commodity, specified in column (2).
f)
The dealer shall obtain a certificate of approval from
the jurisdictional Joint Commissioner of commercial
taxes (circle In-charge) in the manner prescribed in
this notification.
2.
High Speed
Diesel
Nil
Notification No. S.O.- 27 dated 18th June 2020 of Commercial Taxes
Department, State of Jharkhand shall remain effective for all other
registered class of dealers except mentioned in column 4 of Sl. No.-
1 of this Notification.
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Jharkhand Gazette (Extraordinary), Monday, 21st April, 2025
2. Manner for issuing approval certificate to the dealer by jurisdictional Circle In-charge:-
The dealer shall submit an application along with the following details as applicable, namely:-
(i) Copy of registration certificate under the Jharkhand Goods and Services Tax Act, 2017;
(ii) Copy of registration certificate under the Jharkhand Value Added Tax Act, 2005;
(iii) Quantity of High Speed Diesel (in KL) purchased and used in previous Financial Year;
(iv) Copy of valid license to import or store Class 'B' petroleum products in bulk issued by
Petroleum and Explosives Safety Organization (PESO);
(v) Copy of work order, if any;
(vi) Details of estimated consumption of High Speed Diesel for the Financial Year pertaining to
which approval has been sought.
(vii) Documentary evidence with respect to ownership/lease/allotment etc. of mine(s) or
manufacturing unit.
(viii) Name and TIN of selling dealer(s) from whom High Speed Diesel will be purchased.
The dealer shall get the approval renewed within thirty days of the beginning of every Financial
Year by submitting an application along with the documents as envisaged in sub-clause (iii), (iv),
(v),(vi),(vii) and (viii), to the jurisdictional Circle In-charge.
The Jurisdictional Circle In-charge, on being satisfied with the genuineness of the dealer based
on all above conditions and on verification of periodic returns filed by him as per provisions of
Jharkhand Value Added Tax Act, 2005 shall grant the Certificate of Approval in the following format,
within fifteen days of the receipt of application, namely:-
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Jharkhand Gazette (Extraordinary), Monday, 21st April, 2025
CERTIFICATE OF APPROVAL FOR BULK PURCHASE
Approval is hereby granted to M/s …………………………….. TIN………………………..GSTIN…………………. for
the purchase of High Speed Diesel @15% for use by him for the purpose of Mines/ manufacturing unit
for the Financial year……………….
Place .............
Date ...............
Signature
Name and seal of Circle In-charge
The jurisdictional circle In-charge shall serve a duly signed copy of certificate of approval as
prescribed in this notification, to the dealer and to the selling oil marketing company within a week
from the date of issuance of the certificate.
3. The selling oil marketing company shall furnish the details of such concessional sales to its
jurisdictional Circle In-charge within fifteen days of the end of the corresponding quarter, in the
following format, namely:-
Sl.
No.
Name and
TIN/GSTIN of the
dealer
Invoice
No. and
Date
Quantity
of HSD
sold
Sale Price
(in Rs.)
Cess
(in Rs.)
VAT
amount
(in Rs.)
Total
Amount
1
2
3
4
5
6
7
8
4. The purchasing dealer shall furnish the details of such concessional purchases to the jurisdictional Circle In-
charge and to the selling oil marketing company within fifteen days after the end of the corresponding
quarter in which the said purchase has been made in the following format, namely:-
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Jharkhand Gazette (Extraordinary), Monday, 21st April, 2025
DECLARATION
(Under the notification number......................dated .................of the Commercial Taxes Department)
I/We................................ (Name of the Dealer) .................... (address), a Dealer holding Registration Certificate
No. (TIN & GSTIN) ...............under the Jharkhand Value Added Tax Act, 2005 and Jharkhand Goods and Services
Tax Act, 2017, hereby, declare that, I have purchased High Speed Diesel as per the details given below for use or
consumption in manufacture or mining from..................... ( Name and Address of the Dealer), holding
Registration Certificate No. (TIN & GSTIN).............issued under the said Act.
2. The goods purchased by me/us are specified in the Registration Certificate and the Registration Certificate
was in force on the date of purchase of the said goods.
DETAILS OF HIGH SPEED DIESEL PURCHASED
Serial Number
Name and TIN
of selling
dealer
Tax Invoice
number
Date
Quantity
Price (Rs.)
1
2
3
4
5
6
TOTAL
Total value ( in figures) Rs. .................. in words ......................only.
Place .............
Date ...............
Signature and seal of the Purchaser
5. The jurisdictional Circle In-charge shall have the power to make inquiry regarding the utilization of High
Speed Diesel for the said purpose(s) and shall revoke the said approval in case of any default.
6. This Notification shall be effective from the date of its publication in the Official Gazette.
(File No. Va.Kar/VAT/Kar dar/5/2009 (Part-2)
By the Order of the Governor of Jharkhand,
Vinay Kumar,
Joint Secretary
Commercial Taxes Department,
Jharkhand, Ranchi.
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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.
Jharkhand Gazette (Extraordinary) 182-- 50.