petrol diesel notification

Order, 2020

A order made under the Jharkhand Value Added Tax Act, 2005.

Kind Order Year 2020 Jurisdiction Jharkhand Text 1,929 characters

Made under Jharkhand Value Added Tax Act, 2005.

Source document (PDF, 144 KB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

22 Baishakh, 1942 (S) Ranchi, Tuesday, 12th May, 2020

COMMERCIAL TAXES DEPARTMENT

NOTIFICATION

12th May, 2020 S.O. 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 :- Sl.

No.

Description of goods Rate of tax Conditions and restrictions 2 High Speed Diesel Oil, Light Diesel Oil Subject to the conditions and restrictions as specified in column 4 of this notification

1. The amount of tax calculated @ 22 % on the sale price or Rs. 8.37 per litre, which ever is higher.

2. 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.

No. 194 2 Jharkhand Gazette (Extraordinary), Tuesday, 12th May, 2020 6 Petrol Subject to the conditions and restrictions as specified in column 4 of this notification

1. The amount of tax calculated @ 22 % on the sale price or Rs. 15 per litre, which ever is higher.

2. 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. This Notification shall be effective from the midnight of the date of issuance of the Notification. (File No.Va.Kar./Kar-Dar/1/2020) By the Order of the Governor of Jharkhand, (Vandana Dadel) Secretary Commercial Taxes Department, Jharkhand, Ranchi

Provisions this order answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the Jharkhand Value Added Tax Act, 2005

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