In exercise of the powers conferred by the subsection (1) of Section 57 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act,05,2006), the Governor of Jharkhand is pleased to exempt the Canteen Stores Defence Regimental Units for the bonafide use of all Defence Personnel including exservicemen of Jharkhand State from the levy of Tax payable under the said Act in the following manner :-

"Sales of Liquors for Human Consumption by or to the Canteen Stores Department or the Defence Regimental Units of the Ministry of the State of Jharkhand as 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 Defence personnel including ex-servicemen of Jharkhand State."

2. This Notification shall be deemed to be effective from 01.04.2021 and remain effective till 31.03.2022.

By the Order of the Governor of Jharkhand,

Aradhana Patnaik,

Secretary

Commercial Taxes Department,

Jharkhand, Ranchi .