The Jharkhand Value Added Tax Act, 2005 SCHEDULE
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SCHEDULE - II (Omitted w.e.f. 01-07-2017)

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	Sponge Iron, Pig Iron, Steel Scrap, Pellet & Ferro Alloys as defined u/s 14 of the Central Sales Tax Act, 1956 and Iron Ore used in manufacturing by Micro, Small and Medium Enterprises (MSME)(based on Iron and Steel) and registered in the Industry Department/ District Industries Centre in the State of Jharkhand	2.5%	1. This facility shall be available for the goods sold within the State and in course of inter State trade and commerce and in the course of export out of the territory of India, 2. When the goods specified in column 2 are sold by a dealer registered under Jharkhand Value Added Tax Act, 2005, to another such dealer, for use as raw material in manufacture of Iron and Steel in his own unit in the State, against a declaration in the appended "Form-A", 3. The goods specified in column 2 are mentioned as raw materials in his registration certificate and the certificate was in force on the date of such purchase. 4. When the goods specified in column 2 are sold by a dealer registered under Jharkhand Value Added Tax Act, 2005, to another such dealer against a declaration in the appended "Form-A", who shall resale such goods against a declaration in the appended "Form-A", to another dealer for use by him as raw material in manufacture of Iron & Steel.
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.
7	Tyres, Tubes and their flaps used as inputs in course of the manufacturing of Motor Vehicles.	5%	This facility shall be available for the said goods sold to such manufacturers of Motor Vehicles located inside the State of Jharkhand and used by them as inputs in course of manufacturing of Motor Vehicles: subject to the condition; that such manufacturer shall issue a certificate in triplicate; as appended to this notification. The original shall be issued to the selling dealer; certifying that such goods purchased are meant for use as inputs in course of manufacturing of Motor Vehicles by them. The second or duplicate copy shall be forwarded by the manufacturing dealer to that circle where such selling dealer is registered. The third copy or the counterfoil of such certificate shall be retained by the manufacturer.

Entry 5

DECLARTION FORM

"Form-A"

(Under Commercial Taxes Department Notification No. S.O. .................. Dated ............................)

I ...................................... (Name of the dealer) (address), a dealer holding registration certificate No...................................... under the Jharkhand Value Added Tax Act, 2005, hereby declare that I have purchased the goods, particulars of which have been given below from ..................................(Name and address of the dealer) a dealer holding registration certificate No................................ under the said Act.

I further declare that:-

(i) the goods being purchased are for use as raw material in the manufacture of iron and steel in my industrial unit in the State,

(ii) the goods being manufactured by me shall be sold in the Jharkhand State or in the course of interstate trade or commerce or in the course of export out of the territory of India.

(iii) the purchased goods are specified as raw material in my registration certificate and the registration certificate was in force on the date of purchase of the goods.

*the goods being purchased shall be sold against a declaration specified in this Notification to a dealer registered under the Jharkhand Value Added Tax Act, 2005 for use as raw material in his Iron and steel manufacturing unit.

PARTICULARS OF GOODS PURCHASED

Particulars of purchase		Description of goods	Quantity	Value
bill/inv0ice/cash memoranda / challan-
No.	Date
	(1)	(2)	(3)	(4)

Total value (in figures) Rs. -----------------------(in words) Rs. --------------------------

Place----------------

Date-----------------

Signature &Seal of the dealer

strike out whichever is not applicable.