The Jharkhand Value Added Tax Act, 2005 SCHEDULE
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PART-E

(See sub-section (3) of Section 9 and sub-section (1) of Section 13

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Sl no.	Name of Goods	Rate of Tax	Conditions and Restrictions
1	Aviation Turbine Fuel (ATF)	4 %	The tax shall be levied at the point of sale by the importer: If the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
2	High Speed Diesel Oil, Light Diesel Oil	22 % Subject to the conditions and restrictions as specified in column 4 of this notification	1. The amount of tax calculated @ 22 % on the sale price or Rs. 12.5 per litre, which ever is higher. 2. The tax shall be levied at the point of sale by the importer; if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
3	Petrol	22 % Subject to the conditions and restrictions as specified in column 4 of this notification	1. The amount of tax calculated @ 22 % on the sale price or Rs. 17 per litre, which ever is higher. 2. The tax shall be levied at the point of sale by the importer; if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
4	Liquors including IMFL	75 %	As already specified u/s 9(3) of the Act.
5	Country liquors.	35%
6	Natural Gas: all varieties & description including Coal Bed methane Gas	14%
7	Petroleum Crude	5%