Levy of Surcharge

1. (1) Notwithstanding anything contained in Section 8, 9, 13, 15 and 17 of this Act, every dealer liable to pay tax under this Act shall, in addition to the tax payable by him, also pay a surcharge on the sale of goods specified in Part-E of Schedule II at such rate, not exceeding twenty per centum of the total amount of tax payable by him, as may be fixed by the State Government by a notification published in the official Gazette.
2. (2) All provisions of this Act relating to the payment, assessment, recovery and refund of tax thereof; shall apply to the payment, assessment, recovery and refund of surcharge.
3. (3) Notwithstanding any thing to the contrary contained in this Act, no dealer shall be entitled to collect the amount of this surcharge. (New Section as Section 10A is added by Jharkhand Act Ordinance, 2011 – w.e.f. 07.05.2011) *Section 10B. levy of additional tax- Notwithstanding anything contained in sub-section (1) of Section 13 which is read with the respective schedule appended to the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) the State Government, by a Notification published in the Official Gazette, may levy an Additional Tax, with such conditions and restrictions, at such rate not exceeding five percent, on the sales of goods at such stage or stages of sales of goods, as specified in the said notification. *(Added vide notification no. LG 13/leg dated 01.02.2018) 11. *Charge of Tax on Entry of Goods —
4. (1) Not withstanding any thing contained in Sections 8, 12, 13 and 14 of this Act or any notification issued there under, there shall be levied and collected a tax on Import price(s), on entry of such goods mentioned in schedule III of this Act, into the State or into a local Area for consumption, use or sale therein, subject to such condition as may be prescribed. Provided that the tax levied on import price(s) of such goods mentioned in schedule III, shall be levied at the rate of 4 percentum. Provided further that where a dealer has paid tax on entry of such goods, and on which he is not liable to pay Tax u/s 17 of the Act, but is liable to pay tax by virtue of sale of such goods, under sub-Section (3) of Section 8, his liability to pay tax on such goods, as specified in Part-E of Schedule-II under Section 13, shall stand reduced to the extent of tax paid on the entry of such goods subject to such condition as may be prescribed. (Substituted by Jharkhand VAT Ordinance, 2011 - w.e.f. 01.04.2006)
5. (2) The tax leviable under this Section shall be paid by every dealer or registered dealer or any other person who in course of his business or otherwise brings or causes to be brought into the local area, such goods mentioned in schedule III whether on his own account or on account of his principal or takes delivery or is entitled to take delivery of such goods on such entry. Provided no tax shall be leviable in respect of entry of such goods effected by a person

other than the dealer if the value of such goods does not exceed Rs. 10,000 (ten

thousand) in a year.

1. (3) The liability to pay tax under this Section, on goods mentioned is schedule III shall be only at the point of first entry into the State or into a local area and any subsequent sale or sales into the State or into any local area or areas of the said goods, shall not be subject to tax under this Section, provided the subsequent selling dealer or registered dealer produces before the prescribed authority, original copy of bill, invoice, cash memo or challan issued to him by the dealer from whom he purchased or received the said goods and files a true declaration in the Form and manner prescribed.
2. (4) The Entry Tax levied and collected under this Section, shall be appropriated into the “Fund”, as created under clause (xxiA) of Section 2 of this Act.
3. (5) The tax payable under sub-section (1) shall continue to be levied till such time as is required to improve the infrastructure within the State; such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry and to bring it to the level of National averages.
4. (6) The proceeds of the “Fund” shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:-
   • (a) construction, development and maintenance of roads and bridges for linking the market and industrial areas to their hinterlands,
   • (b) providing finance, aids, grants and subsidies to financial, industrial and commercial units,
   • (c) creating infrastructure for supply of electrical energy and water supply to industries, marketing and other commercial complexes
   • (d) creation, development and maintenance of other infra-structure for the furtherance of trade, commerce and industry in general.”
5. (7) The State Government shall, by a notification issued in this behalf, specify the manner of deposit of tax under appropriate Heads of Accounts and the manner in which the proceeds of the “Fund” shall be utilized, exclusively for the development of trade, commerce and industry of the State of Jharkhand.** *(deleted vide notification no. LG 13/leg dated 01.02.2018)

12. *Levy of Tax on Containers and Packing Material —

Where any goods packed in any container or packing materials are purchased, sold or brought into the local Area along with the container or packing materials in which such goods are packed, the tax under Section 8 or Section 10 or Section 11 on the purchases or sale or

on the entry of such container or packing materials shall be levied at such rate of tax, if any, on the sale, purchase or entry as the case may be, of the goods themselves treating the containers, packing materials as goods integrated with the goods sold, purchased or brought, as the case may be, into the local Area. Provided that no tax under Section 9 or Section 10 or Section 11 shall be levied where the container or packing material is sold or purchased along with the goods declared as exempt from tax under this Act, (Substituted by Jharkhand VAT Ordinance, 2011 - w.e.f. 01.04.2006) *(deleted vide notification no. LG 13/leg dated 01.02.2018)