In 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 is pleased to exempt the Canteen of Border Security Force, Training Centre & School, Meru, Hazaribagh from the levy of Tax payable under the said Act in the following manner:-

"Sales of Liquors for human consumption by or to the Border Security Force, as certified by an officer not below the rank of a Commanding Officer, to be requested for bonafide use of the members of all Defence personnel."

2. This Notification shall be deemed to be effective from 01.04.2024 till 31.03.2025.

By the Order of the Governor of Jharkhand,

Vipra Bhal,

Secretary

Commercial Taxes Department,

Jharkhand, Ranchi