JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 22 Baishakh, 1942 (S) No. 194 Ranchi; Tuesday, 12th Ma… — The Jharkhand Value Added Tax Act, 2005

Haa Trd THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 22 Baishakh, 1942 (S) No. 194 Ranchi; Tuesday, 12th May, 2020 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 12th May, 2020 S.0. 20 dated 12th May, 2020-- In exercise of the powers conferred by Section 23 and 57 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 II Part-E:- Amendments 1 In the Schedule II Part-E of the Jharkhand Value Added Tax Act; 2005,the Serial Nos. 2 and 6 shall be amended in the following manner S: No_ Description of goods Rate of tax Conditions and restrictions (1) (2) (3) (4) 2 High Speed 22 % 1 Diesel Oil, Subject to the Light Diesel conditions and 2 Oil restrictions as specified in column 4 of this notification The amount of tax calculated 22 % on the sale price or Rs. 8.37 per litre, which ever is higher: 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 Jharkhand Gazette (Extraordinary)_Tuesday, 12th May, 2020 Petrol 22 % 1 The amount of tax calculated 22 % on the sale price or Rs. 15 per litre, which ever is higher: 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. Subject to the conditions and 2_ restrictions as specified in column 4 of this notification 23 This Notification shall be effective from the midnight of the date of issuance of the Notification: (Fi