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 the following amendments in the Schedule I and Schedule- II Part B and Part C of the Act:-
Amendment
1. The Serial No. 19 of the Schedule I shall be substituted by the following :-
2. . In Schedule- II Part-B of the Jharkhand Value Added Tax Act, 2005, the serial no.14 shall be deleted.
3. . In Schedule- II Part-B of the Jharkhand Value Added Tax Act, 2005, after descriptions thereto in the respective Serial No. 54 the following words, "but excluding branded packaged items imported into the State from outside the state", shall be added.
4. . In Schedule- II Part-C of the Jharkhand Value Added Tax Act, 2005, after descriptions thereto in the respective Serial Nos. 5(ii) and 19 the following words, "but excluding branded packaged items imported into the State from outside the state", shall be added.
5. . In Schedule- II Part-B of the Jharkhand Value Added Tax Act, 2005, in the Serial Nos. 54, 102 and 114 the condition "taxable w.e.f. 01.04.2011" shall be substituted by "taxable w.e.f. 01.04.2012".
6. In Schedule- II Part-C of the Jharkhand Value Added Tax Act, 2005, in the Serial Nos. 5 and 19 the condition "taxable w.e.f. 01.04.2011" shall be substituted by "taxable w.e.f. 01.04.2012".
This Notification shall be effective from the date of its publication in the official gazette.
By the Order of the Governor of Jharkhand,
Sd/-
(Alka Tiwari)
Secretary-cum-Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi