The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body Notification No. S. O. 1 dated 13th December 2016

In exercise of the powers conferred by Section 23 read with Section 13 & 14 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), and in the public interest, the Governor of Jharkhand is pleased to make the following amendments in the Schedule - I and Part-B of Schedule II of the Act, in the following manner :-

AMENDMENTS

1. In the Schedule I of the Jharkhand Value Added Tax Act, 2005, after existing SL. No. 74, the following Serial No. 75 and 76 shall be added in the following manner :-

Sl No.	Description of goods
(1)	(2)
75	Cell Phones not exceeding the sale price of Rs. 5000/-
76	P.O.S. Machines commonly known as Debit / Credit Card Swipe Machines

2. Amendment in entry No. 74 of Schedule II Part-B in the following manner :-

The item, "cell phones"; shall be substituted by, 'all varieties of cell phones exceeding the sale price of Rs. 5000/-'.

Departmental Notification No.- S.O.- 92 dated 6th December, 2016 shall be deemed to be amended to this effect.

This Notification shall be effective from the date of publication of the Departmental Notification No.- S.O. 92 dated 6th December, 2016 and shall remain effective till 30th June, 2017.

By the Order of the Governor of Jharkhand,

K.K.Khandelwal,

Principal Secretary-cum-Commissioner,

Commercial Taxes Department.