In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i) in notification S.O. No. 87 - State Tax, dated the 05th October, 2017, published in the Gazette of Jharkhand, Extraordinary; and

(ii) in notification No. 16/2018 - State Tax, dated the 30th March, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28, dated the 30th March, 2018, namely:-

In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019" and "31st day of March, 2019" shall be respectively substituted.

2. This notification shall be deemed to be effective from 31st December, 2018.

By the order of the Governor of Jharkhand

Prashant Kumar,

Secretary-cum-Commissioner

Note:- (i) The principal notification S.O. No. 87 - State Tax, dated the 05th October, 2017, published in the Gazette of Jharkhand, Extraordinary; and

(ii) the principal notification number 16/2018 - State Tax, dated the 30th March, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28, dated the 30th March, 2018, were last amended by notification No. 46/2018, dated the 04th October, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 73, dated the 04th October, 2018.