The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body NOTIFICATION No. S.O. 45 Dated 17th December, 2007

In exercise of the powers conferred by Section 23 of the Jharkhand Value Added Tax Act 2005 (as amended by Amendment Act no.21 of 2006) the Governor of Jharkhand is pleased to amend the Schedule-I, Part-B of Schedule-II and Part-C of Schedule II of the Act in the following manner: -

Amendment

1. The serial no. 19 of the Schedule I shall be substituted by the following:

Sl. No.	Description of goods	Conditions and restrictions subject of which exemption have been allowed
(1)	(2)	(3)
19	Cotton fabrics, man made fabrics and woolen fabrics, textiles subject to levy of additional excise duty including bed sheets, Towels, Handkerchiefs, Blankets, Pillow covers, Napkins, Table cloths and other made-ups: stitched of the fabrics or cut piece cloths etc. covered by HSN entry Nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles and made-ups	Textiles: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957

2. The serial no. 14 of Part B of the Schedule II shall be deleted .

3. In the Part-B of the Schedule II, the serial nos. 86A and 86B shall be substituted by the following:-

86A- Milk food tinned, bottled or packed foods (excluding cooked food) e.g. Horlicks, Bournvita, Maltova, Viva, Complan, Ovaltin etc. and milk products including ghee, butter, skimmed milk powder: tinned, bottled or packed, excluding ice cream.

86B- Milk powder, baby milk food e.g. Glaxo, Amulspray, Lactogen etc. and paneer

4. In the Part-B of the Schedule II, the following shall be added as new entries namely serial no. 100B and 122A after the respective entries: -

Sl. No.	Sub- entry	Description of goods	Remarks
(1)	(2)	(3)	(4)
100B		Plywood, Block Board and Flush Doors
122A		Soya Nuggets commonly known as soya bari

5. The serial no. 121 of Part B of the Schedule II shall be substituted by the following

Sl. No.	Sub- entry	Description of goods	HSN Code
(1)	(2)	(3)	(4)
121		UHT milk	deleted

6. In the serial no. 131 of the Part-B of the Schedule II after the words 'parts thereof', the words, 'including Tyres and its tubes' shall be added.

7. In the Part-C of the Schedule II, the following serial no. 193A shall be added after serial no. 193 .

Sl. No.	Sub- entry	Description of goods	Remarks
(1)	(2)	(3)	(4)
193A		Sheets of Polyurethane Foam

This Notification shall be effective from the date of its publication in the official Gazette