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GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
S.O.
216
dated
In exercise of the
31.03.2006
powers conferred by the clause (a) of sub-section (1) of Section 58 of the Jharkhand Value Added
Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to specify the rates
in column (4) of the Schedule below, at which the amount of composite tax payable by such dealers
or class of dealers or dealers who are engaged in the business of reselling at retail of any goods
mentioned in column (2) of the Schedule, subject to the conditions and restrictions, as set out in
column (5) thereof: Schedule
Serial
No.
Description of dealers /
class of dealers / works
contractors / Retailers
Classes of Sales or
Purchases
1
1.
2
Restaurants, Eating
House, Refreshment
Room, Dhaba, Line
Hotel, Boarding
Establishment, Factory
Canteen, Clubs and
Caterers
3
Aggregate of sales prices of
food, sweets, snacks, nonalcoholic drinks including all
other eatables, but excluding
alcoholic drinks: served
upon / supplied.
(a) served for consumption
at or in the enclosed
vicinity of any
restaurant, hotel, eating
house, refreshment
room, boarding
establishment, factory
canteen or in any club
or;
(b) supplied by way of
counter-sale by such
restaurant, hotel, eating
house, refreshment
room or boarding
establishment or club,
or;
(c) served for consumption
at any place other than
a & b shown above.
Rate at which
such composition
of tax shall be
made
4
4 percent of the
Turnover of sales
in the case of a
Registered Dealer,
who has been
granted
Registration
Certificate in Form
JVAT 108 &
whose gross
turnover does not
exceed Rs. 50
lakhs in a year.
Explanation: Where the dealer
is also serving
alcoholic drinks,
the tax payable on
sales of such
alcoholic drinks
shall not be
compounded
under this
Notification. The
tax payable on
sales of such
alcoholic drinks
shall be governed
by the provisions
of sub-section (2)
Conditions and
Restrictions
5
Subject to such
restrictions and
conditions as set
out in Section 58 of
the Act, read with
the Rule 4, sub-rule
(7) of Rule 14 &
Rule 60 of the
Rules. Jharkhand
Value Added Rule,
2006.
-Ditto-
-Ditto-
of Section 9 of the
Act.
2.
Bakery Products
including Biscuits and
Cakes when sold by a
Bakery, but excluding
Breads and Buns.
Aggregate of sales prices
of such bakery.
4 percent of the
Turnover of
sales in the case
of a Registered
Dealer, who has
been granted
Registration
Certificate in
Form JVAT 108
& whose gross
turnover does
not exceed Rs.
50 lakhs in a
year.
3.
Brick kiln owners
engaged in the sale &
supply of bricks, but
excluding Refractory
bricks
Aggregate of sale prices
2 percent of the
Turnover of sales
in the case of a
Registered Dealer,
who has been
granted
Registration
Certificate in Form
JVAT 108 &
whose gross
turnover does not
exceed Rs. 50
lakhs in a year.
-Ditto-
4.
Stone Crusher units
whether mechanized or
otherwise: engaged in
the sale & supply of
stone boulders, stone
chips, stone dust, but
excluding marble
stones, granite stones
and similar stones.
Aggregate of sale prices
4 percent of the
Turnover of sales
in the case of a
Registered Dealer,
who has been
granted
Registration
Certificate in Form
JVAT 108 &
whose gross
turnover does not
exceed Rs. 50
lakhs in a year.
-Ditto-
5.
All other dealers,
engaged in Resale of
goods in the State, but
other than the Works
Contractors
Aggregate of sale prices
1 percent of the
Turnover of sales
in the case of a
Registered Dealer,
who has been
granted
Registration
Certificate in Form
JVAT 108 &
whose gross
turnover does not
exceed Rs. 50
lakhs in a year.
-Ditto-
-Ditto-
6.
Dealers in Second-hand
Motor Vehicles
Aggregate of sales prices on
sales of second-hand
passenger motor vehicle
including two & three
wheelers, whether or not
sold after reconditioning or
refurbishing by a registered
dealer whose principal
business is of buying or
selling of motor vehicles.
2 percent of the
Turnover of sales
in the case of a
Registered Dealer,
who has been
granted
Registration
Certificate in Form
JVAT 108 &
whose gross
turnover does not
exceed Rs. 50
lakhs in a year.
-Ditto-
This Notification shall come into force with effect from 1st April, 2006.
(File No.VAT/Vividh/4/2003)
By the Order of the Governor of Jharkhand,
(Alka Tiwari)
Secretary-cum-Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi