JHARKHAND GAZETTE EXTRAORDINARY — The Jharkhand Value Added Tax Act, 2005

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 1 VAISHAKH 1947 (S) RANCHI MONDAY 21 ST APRIL , 2025 No. 182 COMMERCIAL TAXES DEPARTMENT -------- NOTIFICATION 21 ST April , 2025 S.O. No. -8 dated 21 st April, 2025In exercise of the powers conferred by Section 23 and Section 57 read with Section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand, is pleased to exempt the class of goods specified in column (2), under restrictions and conditions specified in column (4) of the Schedule below, from the payment of tax to the extent specified in column (3). SCHEDULE 2. Manner for issuing approval certificate to the dealer by jurisdictional Circle In-charge:- The dealer shall submit an application along with the following details as applicable, namely:- (i) Copy of registration certificate under the Jharkhand Goods and Services Tax Act, 2017; (ii) Copy of registration certificate under the Jharkhand Value Added Tax Act, 2005; (iii) Quantity of High Speed Diesel (in KL) purchased and used in previous Financial Year; (iv) Copy of valid license to import or store Class 'B' petroleum products in bulk issued by Petroleum and Explosives Safety Organization (PESO); (v) Copy of work order, if any; (vi) Details of estimated consumption of High Speed Diesel for the Financial Year pertaining to which approval has been sought. (vii) Documentary evidence with respect to ownership/lease/allotment etc. of mine(s) or manufacturing unit. (viii)Name and TIN of selling dealer(s) from whom High Speed Diesel will be purchased. The dealer shall get the approval renewed within thirty days of the beginning of every Financial Year by submitting an application along with the documents as envisaged in sub-clause (iii), (iv), (v),(vi),(vii) and (vi