The Jharkhand Value Added Tax Act, 2005 NOTIFICATION

Body Notification No. S.O. NO.23, Dated 19th May, 2017

ln exercise of the powers conferred by the sub-section (1) of section 57 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand has been pleased to exempt the Canteen Stores Defence Regimental Units for the bonafide use of all Defence Personnel including ex-servicemen of Jharkhand State from the levy of tax payable under the said Act in the following manner:

"Sales of any goods by or to the Canteen Stores Department or the Defence Regimental Units, or by purchases by the said canteen units and regimental units, attached to the Military units of the Ministry of Defence in the State of Jharkhand as certified by an officer not below the rank of a Commanding Officer and required for bonafide use of the members of the all Defence personnel including ex-servicemen of Jharkhand State."

This Notification shall be effective from the date of its issuance and shall remain effective till 31 March, 2018 or till such date on which Goods and Services Tax System is implemented, whichever is earlier.

By the Order of the Governor of Jharkhand,

K.K. Khandelwal,

Principal Secretary-cum-Commissioner,

Commercial Taxes Department,

Jharkhand, Ranchi