DEMO|

The Jharkhand Value Added Tax Act, 2005 SCHEDULE
-

Body

SCHEDULE - II

PART-F

[See Section 13(2) and 13(3)]

Any rate for any goods or class of goods as may be specified in this Part.

Sl No.	Description of goods	Rate of Tax	Conditions and Restrictions
1	Spare parts and components of all varieties of motor vehicles including two & three wheelers and Engines excluding batteries, Chasis, Tyres, Tubes & their flaps and Bus / Truck bodies.	5%
2	(i) Mahua, illupai, Ippe (Madhuca indica M. latifolia, Bassia latifolia and Madhuca longifolia syn. M. longifolia) including Mahua flower. Entry No. vi(xii) as specified under Section 14 of the CST Act, 1956 and as specified in Sl. No. 1 of Part-C of Schedule II is deemed to be taxed appropriately. (ii) Tamarind and Tamarind seed and powder	1%
3	Kerosene oil sold through PDS	2%
4	Tobacco products including tobacco produce, i.e. to say tobacco refuse, cigars, cheroots of tobacco, cigarettes, cigarillos of tobacco, imported varieties of tobacco and tobacco produce, other tobacco products, but excluding Biri and unmanufactured tobacco as specified in Serial No. 16 of Schedule-II Part B appended to this Act.	22%
5	Pig iron, Steel scrap, Iron Ore, Palate, Ferro Alloys and other items as defined u/s 14 of the Central Sales Tax Act, 1956 used in manufacturing by Micro, Small and Medium Enterprises (MSME) of the State of Jharkhand based on Iron and Steel.	2.5%	1. This facility shall be available for the goods sold within the State and in course of interstate trade and commerce only. 2. This facility shall not be available for the goods sold by interstate stock transfer.