In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 2(ix)(i) and 2(ix)(ii) of notification No. S.O 74 - State Tax dated the 7th September, 2017, published in the Gazette of Jharkhand, shall come into force.

2. This notification shall be deemed to be effective from 29th December, 2017.

By the order of the Governor of Jharkhand,

K. K. Khandelwal,

Principal Secretary-cum Commissioner.