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 being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 76/2020-State Tax, dated the 11th January, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 7, dated the 11th January, 2021, except as respects things done or omitted to be done before such rescission.

This notification shall be deemed to be effective from the 10th November, 2020.

By the order of the Governor of Jharkhand,

Akanksha Ranjan,

Commissioner,

Commercial Taxes Department