JHARKHAND GAZETTE EXTRAORDINARY

Haa THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 10 BHADRA 1947 (S) No. 413 RANCHI MONDAY 1 ST SEPTEMBER; 2025 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 15t September, 2025 S.o. No. 41 Dated 01.09.2025- In exercise of the powers conferred by section 23 and section 9(3) read with section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, Rule 2006), the Governor of the Jharkhand is pleased to specify the rate of VAT in column (3) on the description of goods specified in column (2) with certain conditions and restrictions as specified in Column (4) _ 2 Jharkhand Gazette (Extraordinary), Monday, 1 September, 2025 Amendment 13 In the Schedule Il Part-E of the Jharkhand Value Added Tax Act, 2005 the Serial No. 4 & 5 shall be amended in the following manner:- Description of Goods Rate SI: Conditions and Restriction of Tax (1) (2) (3) (4) The Tax shall be levied as follows:- a_ At_the stage_of_sale_from Supplier to Jharkhand State Beverages Corporation Limited to_be_payable_by the Supplier_ 5% VAT on the value of 'Ex-Distillery Price Ex-Brewery Price Ex-Winery Price + Excise Duty (which is 10% of the Excise Revenue as specified in Rule 25 of grTUG 3rY< (Hfavt & var faa5 8 gtT aaladf va TuTT) ANA1-tlt,2025.' Liquors excluding 4 Country Liquors 5% b_ At the stage_ of sale_from_Jharkhand State_Beverages_Corporation_Limited_ to Retailer,to be_payable_by the Jharkhand State Beverages Corporation Limited: (i) 5% VAT on the value of Excise Transport Duty (which is 90% of the Excise Revenue, notified in the Rule 25 of MRU 3c4re (HfavT 41 vgarT faaf 8 3*TT 3 aalad va vaTTTT) AqAaclt,2025 Profit margin of wholesaler + Profit margin of Retailer:' (ii) 5% of Additional Excise duty collected by Jharkhand State Beverages Corporation Limited 3 Jharkhand Gazette (Ex

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