In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017, namely:-
In the said notification, in the Table, -
(i) against serial number 1, in column (3), after the figures and letters "12AA", the word, figures and letters " or 12AB" shall be inserted;
(ii) against serial number 9AA, in column (3), after the words "hosted in India", the words "whenever rescheduled" shall be inserted;
(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely : -
(iv) against serial numbers 9D and 13, in column (3), after the figures and letters "12AA", the word, figures and letters " or 12AB" shall be inserted;
(v) against serial numbers 19A and 19B, in column (5), for the figures "2021", the figures "2022" shall be substituted;
(vi) serial number 43 and the entries relating thereto shall be omitted;
(vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely:-
(viii) against serial number 72, in column (3), after the words "for which", the figures, symbol and words "75% or more of the" shall be inserted;
(ix) against serial numbers 74A and 80, in column (3), after the figures and letters "12AA", word, figures and letters " or 12AB" shall be inserted;
(x) after serial number 82A and the entries relating thereto, the following shall be inserted, namely : -
2. This notification shall be deemed to be effective from the 1st day of October, 2021.
By the order of the Governor of Jharkhand,
Aradhana Patnaik,
Secretary, Commercial taxes Department.
Note: The principal No. 12/2017 - State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017 and was last amended by notification No. 05/2020 - State Tax (Rate), dated the 16th December, 2020 published vide S.O. No. 94, dated the 16th December, 2020.