JHARKHAND VALUE ADDED TAX RULES'06

JHARKHAND VALUE ADDED TAX RULES'06 As notified us 94 of the Jharkhand VAT Act 2005 vide Notification NoS.QNo 219 Date 31.03.2006: [And as amended by Notification Nos. S.0. 62 dated. 9-3-2007, S.0 27 dated 26-8-2009, S.0. 142 dated 23/07 /2011,S.0. 37 dated 22.12.2012,S.0. 43 dated 07.03.2014,S.0. 10 dated 01.07.2014,S.0. 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: These Rules may be called Jharkhand Value Added Tax Rules, 2006. 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; "Act" means, the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006). "Circle" means, 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 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 person/contractor who is engaged in and undertakes the construction of civil s

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