The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body Notification No. S. O. 97 dated 21st November 2016

In exercise of the powers conferred by Section 23 read with sub section (3) of Section 13 of Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to make the following amendments into the Schedule-II Part F of the Act, with such conditions and restrictions, as specified in column 4 of the Schedule -

AMENDMENTS

The following item as Sl. No. 7 of Schedule II Part F of the Jharkhand Value Added Tax Act, 2005 shall be added, after the SL. No.5 in the following manner:-

Sl No.	Description of goods	Rate of Tax	Conditions and Restrictions
6	Purchase of Electrical goods by registered dealers from industries located and registered in the State of Jharkhand for use or consumption in the Rural Electrification Project in the State of Jharkhand under Deen Dayal Upadhyaya Gram Jyoti Yojna (DDUGJY).	2%	This facility shall be available for such goods used only in the Rural Electrification Project in the State of Jharkhand subject to the condition that the purchasing dealer shall furnish a certificate in triplicate to the effect that the goods are meant for use in the Project under DDUGJY and the same is submitted by the seller before the prescribed authority. The second copy of the certificate shall be submitted by the purchasing dealer to the circle in charge where the selling dealer is registered along with the certified copy of the work order issued by Jharkhand Bijli Vitran Nigam Ltd. (JBVNL) and the third copy shall be retained by JBVNL for records.

This Notification shall be effective from the date of issuance of the notification.

By the Order of the Governor of Jharkhand,

K.K.Khandelwal,

Principal Secretary-cum-Commissioner,

Commercial Taxes Department.