The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body Notification No. S.O 39 dated 23rd December, 2013

In exercise of the powers conferred by Section 23 read with Section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to make the following amendments in the schedule I and Schedule- II Part B of the Act:-

AMENDMENTS

1. SI. Nos. 9,59 & 71 of the Schedule I of the Jharkhand Value Added Tax Act, 2005 shall be deleted.

2. SL No. 73 of the Schedule I of the Jharkhand Value Added Tax Act, 2005 shall be substituted in the following manner

SI. No.	Description of goods
73	Solar Battery used during execution of project/scheme by Government of Jharkhand or any agency /undertaking authorized by the State Government.

3. A new entry as SL No. 16 of the Schedule II Part -B of the Jharkhand Value Added Tax Act. 2005 shall be added in the following manner:-

SI. No.	Description of goods	Rate of Tax
16	Beedi & Unmanufactured Tobacco	5%

4. SI. No. 86 A, 99 & 113(r) of the Schedule II Part -B of the Jharkhand Value Added Tax Act, 2005 shall be substituted in the following manner: -

SI. No.	Description of goods	Rate of Tax
86 A	Milk products including Ghee, Butter, Skimmed Milk Powder tinned, bottled or packed excluding ice cream	5%
99	Plastic footwear including moulded plastic footwear, Rubber chappals, Hawai chappals & straps thereof	5%
113 (r)	Solar cell and solar battery excluding solar battery used during execution of project/ scheme by Government of Jharkhand or any agency undertaking authorized by the State Government.	5%

5. SL No. 195 (xxiii) of the Schedule II Part -B Annexure of the Jharkhand Value Added Tax Act, 2005 shall be substituted in the following manner:-

SI. No.	Description of goods	Rate of Tax
195(xxiii)	Turbine accessories and spares thereof	5%

6, The word 'Generator' in the SI. No. 195(xxiii) of Schedule II Part-B Annexure shall be deleted.

This Notification shall be effective from the date of its issue.

By the order of the Governor of Jharkhand.

(M. R. Meena)

Secretary cum- Commissioner,

Commercial Taxes Department,

Jharkhand, Ranchi