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 Governorof Jharkhand is pleased to make the following amendments in the Schedule II Part-E:-
Amendments
1. In the Schedule II Part-E of the Jharkhand Value Added Tax Act, 2005, the Serial Nos. 2 and Serial No.6 shall be substituted in the following manner :-
Subject to the conditions and restrictions as specified in column 4 of this notification
2. 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.
This Notification shall be effective from the date of issuance of the notification (midnight at 00.00 hour)
By the Order of the Governor of Jharkhand,
Nidhi Khare,
Secretary-cum-Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi.