In exercise of the powers conferred by sub-section (3) of section 11of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Jharkhand, in the Department of Commercial Taxes, No.11/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29th June, 2017, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

"Explanation. - For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.".

2 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 2018

2. This notification shall come into force with effect from 27th July, 2018

By the order of the Governor of Jharkhand,

K. K. Khandelwal,

Additional Chief Secretary.

Note: -The principal notification No. 11/2017 - State Tax(Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29th June, 2017 and was last amended by notification No. 1/2018- State Tax (Rate), dated the 5th March, 2018 vide S.O. No. 16, dated the 5th March, 2018.