In exercise of the powers conferred under proviso of sub-section (3) of Section 9 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to specify that the tax on all types of Foreign Liquors including Indian Made Foreign Liquors shall be levied at all the stage of sale and the incremental value at each stage shall be taxed at the prescribed rate of tax i.e. 50%.

This notification shall be effective from the date of its publication in the Official Gazette.