THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
10 BHADRA 1947 (S)
RANCHI MONDAY 1ST SEPTEMBER, 2025
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
1st September, 2025
S.O. No. 41 Dated 01.09.2025- In exercise of the powers conferred by section 23 and
section 9(3) read with section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act
05, Rule 2006), the Governor of the Jharkhand is pleased to specify the rate of VAT in column
(3) on the description of goods specified in column (2) with certain conditions and restrictions
as specified in Column (4) –
No. 413
2
Jharkhand Gazette (Extraordinary), Monday, 1st September, 2025
Amendment
1.
In the Schedule II Part-E of the Jharkhand Value Added Tax Act, 2005 the Serial No. 4 & 5
shall be amended in the following manner:-
Sl.
Description of
Goods
Rate
of Tax
Conditions and Restriction
(1)
(2)
(3)
(4)
4.
Liquors excluding
Country Liquors
5%
The Tax shall be levied as follows:-
a. At the stage of sale from Supplier to
Jharkhand
State
Beverages
Corporation Limited, to be payable by
the Supplier :
5% VAT on the value of ‘Ex-Distillery
Price / Ex-Brewery Price / Ex-Winery
Price + Excise Duty (which is 10% of the
Excise Revenue as specified in Rule 25 of
>kj[k.M mRikn ¼efnjk dh [kqnjk fcdzh gsrq
nqdkuksa
dh
cankscLrh
,oa
lapkyu½
fu;ekoyh]2025.’
b. At the stage of sale from Jharkhand
State Beverages Corporation Limited to
Retailer, to be payable by the Jharkhand
State Beverages Corporation Limited:
(i) 5% VAT on the value of ‘Excise
Transport Duty (which is 90% of the
Excise Revenue, notified in the Rule
25 of >kj[k.M mRikn ¼efnjk dh [kqnjk
fcdzh gsrq nqdkuksa dh cankscLrh ,oa
lapkyu½ fu;ekoyh]2025
+
Profit
margin of wholesaler + Profit margin
of Retailer.’
(ii) 5%
of
Additional
Excise
duty
collected
by
Jharkhand
State
Beverages
Corporation
Limited
3
Jharkhand Gazette (Extraordinary), Monday, 1st September, 2025
(which is the round off price
difference between the Retail Sale
Price (RSP) and calculated Sale Price,
per bottle of liquors.)
c. At the stage of sale from Bar to
Consumer, to be payable by the Hotel /
Restaurant / Bar / Club / Micro Brewery
or in other place where liquors are
served :
5% VAT on the Sale Price of liquor in
the premises of Hotel / Restaurant /
Bar / Club / Micro Brewery or in other
place where liquors are served.
Provided the amount of tax paid at the
preceding stage of sale, shall be
adjusted, against the amount of tax
payable at subsequent stage of sale.
5
Country Liquors
1%
The Tax shall be levied as follows:-
a. At the stage of sale from Supplier to
Jharkhand State Beverages Corporation
Limited, to be payable by the Supplier :
1% VAT on the value of ‘Ex-Distillery
Price + Excise Duty (which is 10% of the
Excise Revenue as specified in Rule 25 of
>kj[k.M mRikn ¼efnjk dh [kqnjk fcdzh gsrq
nqdkuksa
dh
cankscLrh
,oa
lapkyu½
fu;ekoyh]2025.’
b. At the stage of sale from Jharkhand
State Beverages Corporation Limited to
Retailer, to be payable by the Jharkhand
State Beverages Corporation Limited:
(i) 1% VAT on the value of ‘Excise
Transport Duty (which is 90% of the
Excise Revenue notified in the Rule
4
Jharkhand Gazette (Extraordinary), Monday, 1st September, 2025
25 of >kj[k.M mRikn ¼efnjk dh [kqnjk
fcdzh gsrq nqdkuksa dh cankscLrh ,oa
lapkyu½ fu;ekoyh]2025
+
Profit
margin of wholesaler of Jharkhand
State Beverages Corporation Limited
+ Profit margin of retailer.’
(ii) 1% of Additional Excise duty
collected
by
Jharkhand
State
Beverages
Corporation
Limited
(which is the Rounding off price
difference between the Retail Sale
Price (RSP) and calculated Sale Price,
per bottle of liquors).
2. Section 25 read with section 8 and Section 9 of the Jharkhand Value Added Tax
Act,2005, shall applicable to all the Supplier Companies, Stockists, Wholesalers /
Jharkhand State Beverages Corporation Limited , Retailers, Hotels / Restaurants /
Bars / Clubs / Micro Breweries and others who are involved in the Trade / Transport /
Storage of the Liquors.
3. This shall be effective from the date of Notification.
(File No. Va.Kar./Kar-Dar/2/2020)
By the order of the Governor of Jharkhand
(Vinay Kumar),
Joint Secretary,
Commercial Tax Department,
Jharkhand, Ranchi.
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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.
Jharkhand Gazette (Extraordinary) 413-- 50.