In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, namely:-
1. In the said notification, -
(a) in Schedule I - 2.5%,
(i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(ii) after S. No. 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
Explanation : For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.";
(b) in Schedule II - 6%, S. Nos. 206 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%, against S. No. 375, in the entry in column (3), after the words "inductors", the words ", other than charger or charging station for Electrically operated vehicles" shall be inserted.
2. This notification shall be deemed to be effective from 01st August, 2019.
By the order of the Governor of Jharkhand
(Prashant Kumar)
Secretary-cum-Commissioner
Note: - The principal notification No.1/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017 and last amended by notification No. 24/2018-State Tax (Rate), dated the 24th January, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 2, dated the 24th January, 2019.