The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body NOTIFICATION S.O. No. 20 dated 14th JUNE, 2022

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 amendments in the Schedule - II Part-E in the following manner:-

Amendments

1. In the Schedule II Part-E of the Jharkhand Value Added Tax Act, 2005, the Serial No. 1 shall be amended in the following manner :-

Sl. No.	Description of goods	Rate of tax	Conditions and restrictions
(1)	(2)	(3)	(4)
1	Aviation Turbine Fuel (ATF)	4 %	The tax shall be levied at the point of sale by the importer: If the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.

2. This Notification shall be effective from the date of its publication in the Official Gazette.

By the Order of the Governor of Jharkhand,

Aradhana Patnaik,

Secretary

Commercial Taxes Department,

Jharkhand, Ranchi