In
exercise of the powers conferred by Section 23 of the
Jharkhand Value Added Tax
Act, 2005 (as amended by Amendment Act no.21 of 2006)
the Governor of Jharkhand is pleased to amend the
Schedule-I, Part-B of Schedule-II and Part-C of Schedule
II of the Act in the following manner.-
Amendment
1.
The serial no.19 of the Schedule I shall be substituted by the
following:
Sl.No.
Description
of goods
Conditions
and restrictions subject of which exemption have been allowed
(1)
(2)
(3)
19
Cotton
fabrics, man made fabrics and woolen fabrics, textiles subject
to levy of additional exercise duty including bed sheets,
Towels, Handkerchiefs, Blankets, Pillow covers, Napkins, Table
cloths and other made-ups: stitched of the fabrics or cut
piece cloths etc. covered by HSN entry Nos.63.01, 63.02,
63.03, 63.04, 63.05 and 63.06 and imported varieties of
textiles and made-ups
Textiles:
as described from time to time in Column III of the Schedule
to the Additional Duty on Excise (Goods of Special Importance)
Act 1957
2.
The serial no. 14 of Part B of the Schedule II shall be deleted.
3.
In the Part-B of the Schedule II, the serial nos. 86A and 86B shall
be substituted by the following:-
86A-
Milk food tinned, bottled or packed foods (excluding cooked food)
e.g. Horlicks, Bournvita, Maltova, Viva, Complan, Ovaltin etc. and
milk products including ghee, butter, skimmed milk powder: tinned,
bottled or packed, excluding ice cream.
86B-
Milk powder, baby milk food e.g. Glaxo, Amulspray, Lactogen etc. and
paneer.
4.
In the Part-B of the Schedule II, the following shall be added as
new entries namely serial no.100B and 122A after the respective
entries:-
Sl.No.
Sub-entry
Desctription
of goods
Remarks
(1)
(2)
(3)
(4)
100B
Plywood,
Block Board and Flush Doors
122A
Soya
Nuggets commonly known as soya bari
5.
The serial no.121 of part B of the Schedule II shall be substituted
by the following
Sl.No.
Sub-entry
Description
of goods
HSN
Code
(1)
(2)
(3)
(4)
121
UHT
milk
deleted
6.
In the serial no. 131 of the Part-B of the Schedule II after the
words "parts thereof", the words, "including Tyres
and its tubes" shall be added.
7.
In the Part-C of the Schedule II, the following serial no.193A shall
be added after serial no.193.
Sl.No.
Sub-entry
Description
of goods
Remarks
(1)
(2)
(3)
(4)
193A
Sheets
of Polyurethane Foam
This
Notification shall be effective from the date of its publication in
the official Gazette.
