The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
-

Body NOTIFICATION No. S.O. 8 dated 1st July, 2014

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 II Part- B & Part-F of the Act:-

AMENDMENTS

1. Sl. No. 74 of the Schedule II Part- B of the Jharkhand Value Added Tax Act, 2005 shall be substituted in the following manner :-

Sl. No	Description of Goods	Rate of tax
74	IT products including computers, Telephones and parts thereof, cell phones, DVD, CD, Pendrive, teleprinter and wireless equipments and parts thereof excluding Uninterrupted Power Supply (UPS).	5%

2. Sl. No. 1 of the Schedule II Part- F of the Jharkhand Value Added Tax Act, 2005 shall be substituted in the following manner :-

Sl. No	Description of Goods	Rate of tax
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%

This Notification shall be effective from the date of issuance of the notification.

By the Order of the Governor of Jharkhand,

M. R. Meena,

Secretary-cum-Commissioner,

Commercial Taxes Department,

Jharkhand, Ranchi.