The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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NOTIFICATION NO. S.O. 216., dated 31st March, 2006

In exercise of the powers conferred by the clause (a) of sub-section (1) of Section 58 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to specify the rates in column (4) of the Schedule below, at which the amount of composite tax payable by such dealers or class of dealers or dealers who are engaged in the business of reselling at retail of any goods mentioned in column (2) of the Schedule, subject to the conditions and restrictions, as set out in column (5) thereof: -

Schedule

Serial No.	Description of dealers / class of dealers / works contractors / Retailers	Classes of Sales or Purchases	Rate at which such composition of tax shall be made	Conditions and Restrictions
1	2	3	4	5
1.	Restaurants, Eating House, Refreshment Room, Dhaba, Line Hotel, Boarding Establishment, Factory Canteen, Clubs and Caterers	Aggregate of sales prices of food, sweets, snacks, non-alcoholic drinks including all other eatables, but excluding alcoholic drinks: served upon / supplied. (a) served for consumption at or in the enclosed vicinity of any restaurant, hotel, eating house, refreshment room, boarding establishment, factory canteen or in any club or;	4 percent of the Turnover of sales in the case of a Registered Dealer, who has been granted Registration Certificate in Form JVAT 108 & whose gross turnover does not exceed Rs. 50 lakhs in a year. Explanation: - Where the dealer is also serving alcoholic drinks, the tax payable on sales of such alcoholic drinks shall not be compounded under this Notification. The tax payable on sales of such alcoholic drinks shall be governed by the provisions of sub-section (2) of Section 9 of the Act.	Subject to such restrictions and conditions as set out in Section 58 of the Act, read with the Rule 4, sub-rule (7) of Rule 14 & Rule 60 of the Rules. Jharkhand Value Added Rule, 2006.
		(b) supplied by way of counter-sale by such restaurant, hotel, eating house, refreshment room or boarding establishment or club, or;		-Ditto-
		(c) served for consumption at any place other than a & b shown above.		-Ditto-
2.	Bakery Products including Biscuits and Cakes when sold by a Bakery, but excluding Breads and Buns.	Aggregate of sales prices of such bakery.	4 percent of the Turnover of sales in the case of a Registered Dealer, who has been granted Registration Certificate in Form JVAT 108 & whose gross turnover does not exceed Rs. 50 lakhs in a year.	-Ditto-
3.	Brick kiln owners engaged in the sale & supply of bricks, but excluding Refractory bricks	Aggregate of sale prices	2 percent of the Turnover of sales in the case of a Registered Dealer, who has been granted Registration Certificate in Form JVAT 108 & whose gross turnover does not exceed Rs. 50 lakhs in a year.	-Ditto-
4.	Stone Crusher units whether mechanized or otherwise: engaged in the sale & supply of stone boulders, stone chips, stone dust, but excluding marble stones, granite stones and similar stones.	Aggregate of sale prices	4 percent of the Turnover of sales in the case of a Registered Dealer, who has been granted Registration Certificate in Form JVAT 108 & whose gross turnover does not exceed Rs. 50 lakhs in a year.	-Ditto-
5.	All other dealers, engaged in Resale of goods in the State, but other than the Works Contractors	Aggregate of sale prices	0.5 percent of the Turnover of sales in the case of a Registered Dealer, who has been granted Registration Certificate in Form JVAT 108 & whose gross turnover does not exceed Rs. 50 lakhs in a year.	-Ditto-
6.	Dealers in Second-hand Motor Vehicles	Aggregate of sales prices on sales of second-hand passenger motor vehicle including two & three wheelers, whether or not sold after reconditioning or refurbishing by a registered dealer whose principal business is of buying or selling of motor vehicles.	2 percent of the Turnover of sales in the case of a Registered Dealer, who has been granted Registration Certificate in Form JVAT 108 & whose gross turnover does not exceed Rs. 50 lakhs in a year.	-Ditto-

This Notification shall come into force with effect from 1^st April, 2006.