In exercise of the powers conferred by sub-section (3) of section 11 of 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 Commercial Taxes Department, 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 the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-

"Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India".

2. The existing Explanation in the above items shall be renumbered as Explanation 1.

3. This notification shall be deemed to be effective from 01st January, 2019.

By the order of the Governor of Jharkhand

Prashant Kumar,

Secretary-cum-Commissioner.

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. 17/2018-State Tax (Rate), dated the 17th August, 2018 vide S.O. No. 53, dated the 17th August, 2018.