JHARKHAND VALUE ADDED TAX RULES’06 — The Jharkhand Value Added Tax Act, 2005

JHARKHAND VALUE ADDED TAX RULES’06 As notified u/s 94 of the Jharkhand VAT Act 2005 vide Notification No. S.O. No 219 Date 31.03.2006: [And as amended by Notification Nos. S.O. 62 dated. 9-3-2007, S.O 27 dated 26-8-2009, S.O. 142 dated 23/07/2011, S.O. 37 dated 22.12.2012, S.O. 43 dated 07.03.2014, S.O. 10 dated 01.07.2014, S.O. 49 dated 10 -10 -2014, S.O. 57 dated 22.10.2014, S.O. 76 dated 25.03.2015, S.O. 56 dated 24.07.2015; S.O. 27 dated 08 -06 -2016 and SO 4 dt. 14 -02 -2017] In exercise of the powers conferred by Section 94 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand hereby makes the following Rules: - 1. Short Title and Commencement: - (i) These Rules may be called Jharkhand Value Added Tax Rules, 2006. (ii) These Rules shall come into force on the Appointed Day on which the Act comes into force. Definitions: -In these Rules , unless there is anything repugnant in the subject or context,- (i) " Act" means, the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006). (ii) " Circle" means, a unit of Commercial Taxes Administration as specified in the Government Notification issued in this behalf from time to time, within the local limits of which a dealer's place of business is situated or in which he is registered, under Rule 3 and includes sub -circle also. (iii) " Contractee", means any person for whom or for whose benefit a works contract is executed; (iv) " Contractor" means any person who executes, either himself or through a sub-contractor a works contract; (ivA) " Designated Bank" means any bank having treasury transactions or such other bank as notified/ authorised by Government to receive any amount due under the Act on behalf of Government. *(ivB) " 'Developer/Builder ' means a person/contractor who