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, hereby makes the following further amendment in 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.

In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely: -

"Explanation- For the purposes of this entry, the term "bus body building" shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. "

2. This notification shall be deemed to be effective from 22nd November, 2019.

By the order of the Governor of Jharkhand

Sukhdev Singh,

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. 20/2019-State Tax (Rate), dated the 1st November, 2019 vide S.O. No. 88, dated the 1st November, 2019.