THE JHARKHAND GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 27/2019 - State Tax(Rate), S.O. No. 13 Dated- 11th March, 2020--

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:-

In the said notification, -

(a) in Schedule II - 6%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted;

(b) in Schedule III - 9%, after serial number 163A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"163B	3923 or 6305	Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods;
163C	6305 32 00	Flexible intermediate bulk containers".

2. This notification shall be deemed to be effective from the 1st day of January, 2020.

By the order of the Governor of Jharkhand,

Sukhdev Singh,

Additional Chief Secretary.

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 was last amended by notification No. 14/2019-State Tax(Rate), dated the 01st November, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 82, dated the 01st November, 2019.