Amendment status not verified — confirm the current text below against the official source.
Removal of Difficulties — If any difficulty arises in giving effect to the provisions of this part, the State Government may, as occasion may require, by order not inconsistent with this part and the rules, made thereunder, do anything which appears to it necessary for the purposes of removing the difficulty. 64 The following Schedules, as appended to the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006); as Schedule-I, Part-A, B, C, D and F of Schedule-II, Schedule-III and Appendix I are hereby deleted vide Notification No. LG 13/leg date 01.02.2018 SCHEDULE – I LIST OF GOODS EXEMPTED FROM PAYMENT OF VAT (See section 14 and clause (x) of sub-section (8) of Section 18) Sl. No. Description of goods Conditions and restriction subject of which exemption have been allowed 1 Agricultural Implements manually operated or Animal driven, that is to say: Hand Hoe or Khurpa, Sickle, Spade, Baguri, Hand- wheel Hoe, Horticultural tools like budding, grafting knife/shear, Pruning shear or hook, hedge shear, sprinkler, rake, Sprayer, duster and sprayer-cum- duster, Soil Injector, Jandra, Wheelbarrow, Winnower/winnowing fan, Dibbler, Gandasa, Puddler, Fertilizer seed broadcaster, Maize sheller, Groundnet decorticator, Manure or seed screen, Flame gun, Seed grader, Hand driven chaff cutteres and their parts, except bolts, nuts and springs, Tasla, Tangli, Yoke, Plough, Harrow and its following parts, such as – Harrow frame, Harrow spool, Harrow axle, Harrow scappers, Harrow draw bar, Harrow draw bar ‘U’, Harrow clamp, Harrow handle, Harrow clutch, Harrow pathala, Harrow disc; Cultivator or Triphali, Seed drill, fertilizer drill, seed-cum-fertilizer drill, Planter, Plank or float, Leveller or scoop, Ridger, Ditcher, Bund Former, Thrasher or Palla, Transplanter, Chaff cutters and their parts, except bolts, nuts and springs; Persian wheel and bucket chain or washer chain; Cart driven by animal and its parts, such as – Animal driven vehicle rims, Animal driven Vehicle axle, Draw bar, Hook; Reaper, Mower, Sugar Cane Crusher, Cane Juice Boiling pan and grating, Roller When manually operated or animal driven 2 Aids and Implements used by handicapped persons - 2A All seeds other than oilseeds # # Added vide Notification No. S.O. 55 dated 06/03/2007 3 Animal Shoe Nails 4 Aquatic feed, Poultry feed and Animal /Cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake but Excluding other Oil Cakes and Rice Bran - 5 Atta, Maida, Suji and Besan * * Deleted w.e.f. 01/04/2006 vide Not. S.O. 9 dated 23/05/2006 Exempted till 31.03.06 6 Bangles: all types of, but excluding those made of Precious Metals 65 7 Bee Hives 8 Betel leaves - 9 Biri 10 Books, Periodicals and Journals including Maps, Charts and Globes and Braille books.# # Added vide Notification No. S.O. 55 dated 06/03/2007 11 Bread and Buns 12 Certified seeds, other than oil seeds 13 Chalk Stick 14 Charcoal - 15 Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi - 16 Coarse grains that is to say, - Jowar, Bajra, Maize, flours, Kodo, Jau, Kutki, Marua, Gondli, Matar, Murhi and lawa of all cereals # thereof, but excluding Paddy, Rice and Wheat # Added vide Not. SO 9 dt. 23/05/06 effective from 01/04/2006 17 Condoms and Contraceptives - 18 Cotton and silk yarn in hank and cone - 19 Cotton fabrics, man made fabrics and woolen fabrics, textiles subject to levy of Addl. Excise Duty, but not including Bed Sheets, Handkerchiefs, Napkins, Pillow Covers, Table cloths and other made-ups covered by HSN entry Nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles 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. @ Cotton fabrics, man made fabrics and woolen fabrics, textiles subject to levy of additional excise 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 @Substituted by S.O. 45 dated 17.12.07 w.e.f. 17.12.07 20 Curd, Lassi, butter milk and separated milk - 21 Earthen Pots - 22 Electrical Energy - 23 Firewood except casurina and eucalyptus timber - 24 Fishnet, Fishnet fabrics, fish seeds and prawn/shrimp seeds - 25 Fresh Ginger and Garlic - 26 Fresh Milk and Pasteurized Milk - 27 Fresh Plants, Saplings and Fresh Flowers - 28 Fresh Vegetables including green chilies & Fruits - 29 Goods sold through Public Distribution System but excluding Kerosene Oil 29A Goods taken under customs bond for re-export after # Added vide Notification No. 66 manufacturing or otherwise. # S.O. 55 dated 06/03/2007 29B Gur, jaggery, and edible variety of rub gur