The Jharkhand Value Added Tax Act, 2005

jharkhand · 2006

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1Section 1 specifies effective dates for amendments to the Jharkhand Value Added Tax Act, 2005, made by subsequent acts.
S. 2Section 2 defines key terms used in the Jharkhand Value Added Tax Act, 2005.
S. 3Section 3 of the Jharkhand Value Added Tax Act, 2005, specifies taxable goods including iron or steel fittings, cereals, coal, cotton, crude oil, hides, skins, iron and steel.
S. 4Section 4 establishes various tax authority ranks and their powers and duties under the Jharkhand Value Added Tax Act, 2005.
S. 5Powers of Tribunal and Taxing Authorities to take Evidence on Oath, etc
S. 6Section 6 of the Jharkhand Value Added Tax Act, 2005 specifies goods taxable at 14% and 14.5% VAT rates.
S. 7Section 7 of the Jharkhand Value Added Tax Act, 2005 specifies various types of yarn and textile fibers subject to value-added tax.
S. 8Section 8 of the Jharkhand Value Added Tax Act, 2005 outlines the conditions under which dealers become liable to pay value-added tax.
S. 9Section 9 of the Jharkhand Value Added Tax Act, 2005 levies tax on the sale of goods at every stage, with specific provisions for certain medicines.
S. 10Levy of Tax on Purchases — Every dealer liable to pay tax who in the course of his business purchases any goods
S. 10ASection 10A imposes a surcharge up to 20% on specified goods sales, with additional tax up to 5% possible by state notification.
S. 11Section 11 imposes a 4% tax on specified goods entering Jharkhand, with certain exemptions and adjustments for prior tax payments.
S. 12Section 12 of the Jharkhand VAT Act, 2005, levies tax on goods sold with containers or packing materials as integrated goods.
S. 13Section 13 of the Jharkhand Value Added Tax Act, 2005 specifies VAT exemptions for various types of bearings and related components.
S. 14Section 14 exempts Biri and unmanufactured tobacco for its manufacture from value-added tax on tobacco products.
S. 15Section 15 outlines the output tax obligations for registered dealers under the Jharkhand Value Added Tax Act, 2005.
S. 16Section 16 defines input tax for registered dealers under the Jharkhand VAT Act, 2005.
S. 17Section 17 calculates VAT payable by registered and unregistered dealers based on output, purchase, and input tax.
S. 18Section 18 allows registered dealers to claim input tax credit for purchases made within Jharkhand for resale or inter-State trade.
S. 19Section 19 allows excess input tax credit to be set off against outstanding taxes, penalties, or interest under the Jharkhand VAT Act and CST Act.
S. 20Section 20 allows full input tax credit for goods purchased before April 1, 2005, held as closing stock, and later sold or used.
S. 21Section 21 adjusts input tax credit for registered dealers when they return or reject goods.
S. 22Section 22 allows the State Government to permit certain registered dealers to pay a flat-rate presumptive tax instead of regular tax, with specific conditions and exclusions.
S. 23The section allows the government to modify the list of taxable items in the schedules of the Jharkhand VAT Act.
S. 24Section 24 details the issuance of credit and debit notes for tax adjustments in sales under the Jharkhand Value Added Tax Act, 2005.
S. 25Section 25 mandates compulsory registration for dealers liable to pay tax under the Jharkhand Value Added Tax Act, 2005.
S. 26Section 26 allows voluntary registration for dealers with a turnover above ₹25,000, with registration lasting at least three years unless canceled.
S. 27Section 27 mandates authorities to require dealers to provide security for tax compliance and can forfeit it for tax evasion or negligence.
S. 28Section 28 imposes penalties for unregistered dealers failing to register within one month, with fines up to ₹2,000 per month of default.
S. 29Section 29 mandates registered dealers to submit periodic VAT returns and pay applicable taxes, with exemptions and adjustments possible.
S. 30Section 30 imposes penalties and interest for late tax returns and payments under the Jharkhand Value Added Tax Act, 2005.
S. 31Section 31 mandates that only registered dealers can collect VAT in Jharkhand, not exceeding specified rates.
S. 32Section rounds tax or penalty amounts to the nearest rupee, increasing if fifty paise or more, otherwise ignoring.
S. 33Section 33 allows the authority to scrutinize VAT returns for five years to ensure accurate calculations and correct tax application.
S. 34Section mandates tax audit of selected dealers' records and claims by prescribed authority.
S. 35Section 35 outlines the process for assessment and self-assessment of tax dues for registered dealers under the Jharkhand Value Added Tax Act, 2005.
S. 36Section 36 mandates provisional assessment for defaulting registered dealers based on past records or information.
S. 37Section 37 allows the authority to audit a registered dealer's books and evidence if they suspect discrepancies or need further scrutiny.
S. 38The section mandates assessment and penalty for unregistered dealers failing to pay tax, with opportunity for hearing.
S. 39Section 39 of the Jharkhand Value Added Tax Act, 2005 prohibits tax assessments after five years except in cases of initiated prosecutions.
S. 40Section 40 allows reassessment of tax for turnover that escaped, underassessed, or was incorrectly reported by dealers.
S. 41The section excludes the time during which an assessment or reassessment is stayed by court order from the limitation period for assessment.
S. 42Section 42 allows reassessment of tax in cases of court judgments, tribunal orders, or objections by the Comptroller and Auditor-General of India.
S. 43Section 43 outlines the payment and recovery procedures for tax, penalties, and interest under the Jharkhand Value Added Tax Act, 2005.
S. 44Section 44 mandates advance tax deduction for payments to contractors in works contracts, with specified rates and record-keeping requirements.
S. 45Section 45 mandates advance tax deduction on sales or supplies over rupees one lac to government entities or government-controlled bodies.
S. 46Section 46 allows the prescribed authority to direct third parties to pay tax dues directly to the government for non-compliant dealers.
S. 47Section penalizes unauthorized tax collection and outlines the process for imposing penalties.
S. 48Section 48 outlines the forfeiture process for taxes collected in violation of the Jharkhand Value Added Tax Act, 2005.
S. 49Section 49 exempts certain sales from VAT and allows zero-rated sales for input tax credit.
S. 50Section 50 ensures tax, penalties, and interests are first charges on a dealer's property, voiding fraudulent asset transfers.
S. 51Section 51 of the Jharkhand Value Added Tax Act, 2005 specifies tax treatment for various forms of iron, steel, and related alloys.
S. 52Section 52 of the Jharkhand Value Added Tax Act, 2005 provides for refund of excess tax, penalty, and interest paid by dealers.
S. 53Section 53 allows registered dealers to apply for provisional VAT refunds for zero-rated sales, exports, or specific industrial unit purchases.
S. 54Flour, Atta, Maida, Suji and Besan Taxable with effect from 01
S. 55Section 55 provides interest on VAT refunds and penalties for late tax payments under the Jharkhand Value Added Tax Act, 2005.
S. 56The section allows withholding VAT refunds if pending legal proceedings may affect revenue recovery.
S. 57Section 57 exempts certain sales or purchases from VAT under specific conditions, with penalties for non-compliance.
S. 58The Jharkhand Value Added Tax Act, 2005 allows the State Government to create a simplified tax scheme for small retail dealers with annual turnover below Rs.50 lakhs.
S. 59Maintenance of Accounts and Records etc
S. 60Section 60 mandates registered dealers to issue tax invoices for taxable sales, except in specific exempt circumstances, and outlines required invoice details.
S. 61Section 61 mandates electronic records retention in readable format for a specified period.
S. 62Section 62 allows the prescribed authority to request any person to provide necessary information or documents for VAT Act administration.
S. 63Section 63 mandates dealers with a gross turnover over 60 lakh rupees to get their accounts audited and report findings to the authority, with penalties for non-compliance.
S. 64Section 64 requires dealers to declare their business managers' names for tax purposes.
S. 65Section 65 of the Jharkhand Value Added Tax Act, 2005, outlines tax liabilities for deceased dealers, including continuation of tax duties by legal representatives or dissolution of firms.
S. 66Section 66 makes agents and their principals jointly liable for tax on sales, with relief if tax is shown paid by the agent.
S. 67Partners in a firm are jointly and severally liable for tax payments under the Jharkhand VAT Act, even after retirement.
S. 68Section 68 of the Jharkhand VAT Act, 2005 deals with tax treatment of inter-company transactions during company amalgamation.
S. 69The section allows the State Government to establish a Bureau of Investigation to investigate VAT offenses.
S. 70Section 70 empowers the prescribed authority to inspect dealer records and premises to ensure tax compliance.
S. 71Section 71 mandates the authority to survey unregistered dealers to identify those liable for tax under the Act.
S. 72Section 72 establishes check posts to inspect goods in transit and prevent tax evasion in Jharkhand.
S. 73Section 73 mandates specified entities in Jharkhand to provide business location info and maintain detailed records, with penalties for non-compliance leading to tax evasion.
S. 74Section 74 of the Jharkhand Value Added Tax Act, 2005 exempts specified IT products and components from value-added tax.
S. 75Section 75 empowers the Commissioner to collect statistics for better administration of the Jharkhand Value Added Tax Act.
S. 76Section 76 of the Jharkhand Value Added Tax Act, 2005 makes information disclosed under the Act confidential and prohibits courts from compelling government servants to reveal it.
S. 77Section 77 prohibits disclosure of tax information without consent and imposes penalties for non-compliance or false reporting.
S. 78Section 78 allows the State Government to publish or disclose dealer information if deemed necessary for public interest, except for tax-related matters until appeals are resolved.
S. 79Section 79 outlines the appeal process for dealers against tax assessment or penalty orders under the Jharkhand Value Added Tax Act, 2005.
S. 80Section 80 allows revision of tax orders by the Tribunal or Joint Commissioner, with specific timelines and conditions.
S. 81Section 81 exempts specific derivatives of phenols and phenol alcohols from value added tax in Jharkhand.
S. 82Section 82 allows dealers or the Commissioner to appeal to the High Court within 90 days for unresolved legal questions from VAT Tribunal orders.
S. 83Section 83 of the Jharkhand Value Added Tax Act, 2005 places the burden of proof on the dealer for various claims related to tax exemptions, deductions, and non-applicability of tax.
S. 84Section 84 penalizes false representations, false returns, and false documents for tax evasion under the Jharkhand Value Added Tax Act, 2005.
S. 85Section 85 makes company officers and the company itself liable for tax offenses, with exceptions for due diligence.
S. 86Medical equipments / devices and Implants Medical equipments/devices; including Medical Diagnostic Kits
S. 87The section authorizes the Prescribed authority to delegate investigation of VAT Act offences to designated officers.
S. 88Saturated acylic monocarboxylic acids
S. 89Section 89 lists specific acids and their derivatives exempt from value-added tax in Jharkhand.
S. 90Section 90 lists various polycarboxylic acids and their derivatives exempt from value-added tax in Jharkhand.
S. 91Appearance before any Authority in course of proceedings
S. 92Section 92 mandates the Commissioner to require registered dealers to declare stock details held before the Appointed Day.
S. 93Section 93 lists various oilseeds exempt from value-added tax under the Jharkhand Value Added Tax Act, 2005.
S. 94Section 94 lists specific amine-function compounds exempt from value-added tax under the Jharkhand Value Added Tax Act, 2005.
S. 95Section 95 of the Jharkhand Value Added Tax Act, 2005 provides transitional registration and TIN regularization for dealers and officials from the repealed Act.
S. 96Section 96 repeals previous Bihar tax laws in Jharkhand, preserving existing rights, penalties, and ongoing legal proceedings under the new act.
S. 97Section 97 allows the State Government to issue orders to resolve any difficulties in implementing the VAT Act provisions.
S. 98Section 98 exempts saccharin, its salts, glutethimide, and guanidine nitrate from value added tax in Jharkhand.
S. 99Section 99 of the Jharkhand Value Added Tax Act, 2005 lists specific nitrile-function compounds subject to value-added tax.
S. 100Plastic and tin containers including barrels 100A Polyester and staple fiber yarn # # Added vide Notification No
S. 101Section 101 lists various organo-sulphur compounds exempt from value added tax in Jharkhand.
S. 102Potato & Onion Taxable with effect from 01
S. 103Section 103 lists specific heterocyclic compounds exempt from value added tax in Jharkhand.
S. 104Section 104 lists specific heterocyclic compounds exempt from value added tax in Jharkhand.
S. 105Section 105 of the Jharkhand Value Added Tax Act, 2005 lists specific heterocyclic compounds and their derivatives exempt from value-added tax.
S. 106Nucleic acids and their salts
S. 107Section 107 lists and then deletes specific sulphonamides from the tax-exempt list under the Jharkhand Value Added Tax Act, 2005.
S. 108Pulp of Bamboo, Wood and Paper 1 Mechanical wood pulp 47
S. 109Section 109 lists controlled substances including poppy straw derivatives, quinine alkaloids, ephedrine, and cocaine derivatives for taxation purposes.
S. 110Section 110 of the Jharkhand Value Added Tax Act, 2005 exempts various types of rail vehicles and parts from tax.
S. 111Tanning extracts of vegetable origin
S. 112Section 112 of the Jharkhand Value Added Tax Act, 2005 exempts readymade garments, excluding khadi, from VAT.
S. 113Renewable energy devices and spare parts thereof 84
S. 114Section 114 of the Jharkhand Value Added Tax Act, 2005 specifies VAT rates for various synthetic organic coloring matters including disperse dyes and acid dyes.
S. 115Section 115 exempts river sand, grit, and various rubber products from value-added tax in Jharkhand.
S. 116—
S. 117[Seeds] * * deleted vide Notification No
S. 118Sewing machines, its parts and accessories thereof 84
S. 119Section 119 lists various types of water vessels exempt from value added tax under the Jharkhand Value Added Tax Act, 2005.
S. 120Silk fabrics but excluding handloom silks, unless covered by Additional Excise Duty (deleted w
S. 121Skimmed milk powder and UHT milk @ UHT Milk @ Substituted by S
S. 122Solvent oils other than organic solvent oil 38
S. 123Section 123 exempts gum rosin, salts of rosin and resin acids, and ester gums from value added tax in Jharkhand.
S. 124Spices and condiments of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies etc
S. 125Section 125 exempts from tax sports goods, arcade games, exercise equipment, and fishing tackle.
S. 126Starch 11
S. 127—
S. 128Section 128 of the Jharkhand Value Added Tax Act, 2005, previously taxed certain chemical catalysts but is now deleted.
S. 129Section 129 exempts various types of tools from value-added tax in Jharkhand.
S. 130Chemical elements doped
S. 131Tractors, harvesters and attachments and parts thereof 87
S. 132[Retarderes] Retarders used in the printing Industry @ @ Substituted vide Notification No
S. 133Section 133 exempts various primary forms of plastics from value-added tax in Jharkhand.
S. 134Umbrella, its parts and accessories thereof except garden umbrella 66
S. 135Vanaspati (Hydrogenated vegetable oil) 15
S. 136Section 136 of the Jharkhand Value Added Tax Act, 2005 specifies tax rates for various goods including vegetable oils, fixed fats, and waste materials.
S. 137Section 137 lists various amino-resins and polyphenylene oxides previously subject to VAT in Jharkhand.
S. 138Wooden crates 138A Windmill for water pumping & for generation of electricity # # Added vide Notification No
S. 139Section 139 of the Jharkhand Value Added Tax Act, 2005 specifies the VAT rate for various writing instruments and inks.
S. 140Section 140 of the Jharkhand Value Added Tax Act, 2005 exempts various cellulose and its chemical derivatives from tax.
S. 141Section 141 lists exempt natural polymers from Jharkhand Value Added Tax Act, 2005.
S. 142Section 142 of the Jharkhand Value Added Tax Act, 2005, previously listed types of ion-exchangers but has since been deleted.
S. 143Section 143 exempts certain plastic and adhesive products from value-added tax in Jharkhand.
S. 144—
S. 145Section 145 details specific plastic goods exempted from value-added tax in Jharkhand.
S. 146Section 146 exempts various forms of natural rubber and balata from value added tax in Jharkhand.
S. 147Section 147 exempts various synthetic rubbers and factices from value added tax in Jharkhand.
S. 148—
S. 149Section 149 of the Jharkhand Value Added Tax Act, 2005, details tax treatment for compounded rubber, including carbon black or silica mixtures.
S. 150—
S. 151—
S. 152—
S. 153Section 153 specifies various types of wood pulps subject to value-added tax under the Jharkhand Value Added Tax Act, 2005.
S. 154—
S. 155—
S. 156Section 156 of the Jharkhand Value Added Tax Act, 2005, has been deleted.
S. 157—
S. 158Dextrins and other modified starches; glues based on starches, or on dextrins or other modified starches
S. 159—
S. 160—
S. 161—
S. 162—
S. 163—
S. 164—
S. 165—
S. 166—
S. 167—
S. 168—
S. 169—
S. 170—
S. 171—
S. 172—
S. 173—
S. 174Section 174 of the Jharkhand Value Added Tax Act, 2005, previously listed exempt goods but has been deleted.
S. 175Section 175 of the Jharkhand Value Added Tax Act, 2005, previously exempted certain mechanical components from VAT.
S. 176—
S. 177—
S. 178—
S. 179—
S. 180—
S. 181—
S. 182—
S. 183—
S. 184—
S. 185—
S. 186—
S. 187Section 187 specifies tax rates for various types of corrugated and non-corrugated paper or paperboard products.
S. 188Section 188 of the Jharkhand Value Added Tax Act, 2005, deals with printed paper tags, labels, and other related items.
S. 189—
S. 190Section 190 specifies the tax treatment for partially oriented polyester yarn and texturized polyester yarn.
S. 191Section 191 lists various types of sacks and bags exempt from value-added tax in Jharkhand.
S. 192—
S. 193Section 193 lists various types of stoppers, caps, and seals exempt from value-added tax in Jharkhand.
S. 194—
S. 195Section 195 of the Jharkhand Value Added Tax Act, 2005 exempts various electrical goods and apparatus for circuit protection and automation from tax.
S. 196Purified terepthalic acid
S. 197Section 197 exempts metal packing containers like boxes and crates from VAT, except insulated wares.
S. 198Acetone, butanone (methyl ethyl ketone), isophoron, cyclohexanone, anthrapquinone
S. 199Ammonium dichromate, potassium permanganate, hydrogen peroxide
S. 200Anti-knock preparation# # Added vide Notification No
S. 201Carbon black feed stock, coal tar pitch
S. 202Hoists, chain pulley blocks and parts, spares, components and accessories thereof
S. 203Metal finishing chemicals, pickling preparation for metal
S. 204Prepared binders for foundry
S. 205Propylene glycol, dipropylene glycol, sorbitol, normal butyl alcohol, benzyl alcohol, ketone alcohol, ketone-phenols
S. 206Sulphates, alums, persulphates
S. 1956Section allows excess input tax credit to be carried over to future periods, with quarterly statements and scrutiny, except for nil turnover dealers.