JHARKHAND GAZETTE EXTRAORDINARY

Hruta 77 THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY VAISHAKH 1947 (S) No. 182 RANCHI MONDAY 21 ST APRIL; 2025 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 21 ST April, 2025 S.O. No:- 8 dated 21st April, 2025- In 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). 2 Jharkhand Gazette (Extraordinary), Monday, 21 April, 2025 SCHEDULE Sl. No_ (1) Description of Goods (2) Extent of exemption (3) Conditions and restrictions 1 High Speed Diesel Partly, so as When sold to dealer, registered under the Jharkhand Value to reduce Added Tax Act 2005 or to registered person under Jharkhand the rate of Goods and Services Tax Act, 2017. For use or consumption in; tax to 15 the manufacturing of goods (as defined in sub section 72 of Percent_ Section 2 in the Jharkhand Goods and Services Tax Act, 2017) within the state; or mining within the state, and the transportation of material so mined to factory premises within the state in case of captive mining by manufacturers subject to the following conditions, namely: a) The dealer holds valid license to import or store class 'B' petroleum products in bulk, issued by petroleum and explosive safety organization (PESO) Ministry of Commerce and Industry: b) The expression, "bulk purchase' shall mean purchase of 12000 litres and more in single tax invoice; The dealer shall purchase in bulk High Speed Diesel for the aforesaid use(s) from within the State of Jharkhand and shall not resell or transfer the SO

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