Short title, extent and commencement
(1) This Act may be called the Jharkhand Value Added Tax Act, 2005.
(2) It extends to the whole of the State of Jharkhand
(3) It shall come into force on such date as the Government may, by Notification in the Official Gazette, appoint and different dates may be appointed for different provisions of the Act.
(4) Any Notification, Order, Declaration or Rule and any Appointment to an office may be issued or made under the Act at any time after passing thereof; but such Notification, Order, Declaration, Rule or Appointment issued or made, shall not take effect until the date appointed under sub-Section (3) for bringing into force the respective provision under which it is issued or made.