DEMO
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The Jharkhand Value Added Tax Act, 2005 SCHEDULE
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Body
PART-E
(See sub-section (3) of Section 9 and sub-section (1) of Section 13
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Sl no.
Name of Goods
Rate of Tax
Conditions and Restrictions
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
High Speed Diesel Oil, Light Diesel Oil
22 % Subject to the conditions and restrictions as specified in column 4 of this notification
1. The amount of tax calculated @ 22 % on the sale price or Rs. 12.5 per litre, which ever is higher. 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.
3
Petrol
22 % Subject to the conditions and restrictions as specified in column 4 of this notification
1. The amount of tax calculated @ 22 % on the sale price or Rs. 17 per litre, which ever is higher. 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.
4
Liquors including IMFL
75 %
As already specified u/s 9(3) of the Act.
5
Country liquors.
35%
6
Natural Gas: all varieties & description including Coal Bed methane Gas
14%
7
Petroleum Crude
5%