In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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.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, namely:-
In the said notification, -
(i) in the Table, -
(a) against serial number 3, in column (3), in item (iv), in clause (g), after the figures and letters "12AA",word, figures and letters " or 12AB" shall be inserted;
(b) in serial number 17, -
(A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;
(B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:-
(c) against serial number 26, in column (3), -
(A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:-
(B) in item (id), for the brackets, letters and word "(i), (ia), (ib) and (ic)", the brackets, letters and word "(i), (ia), (ib), (ic) and (ica)" shall be substituted;
(C) in item (iv), for the brackets, letters and word "(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)", the brackets, letters and word "(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)" shall be substituted;
(d) against serial number 27,-
(e) against serial number 34, for items(iii) and (iiia)and the entries relating thereto in columns (3),(4) and (5), following items and entries shall be substituted, namely:-
(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or
(b) ballet -
other than any place covered by (iiia) below
(f) against serial number 38, in column (3), in Explanation, for the figures, words and letter " 234 of Schedule I", the figures, letter and words " 201A of Schedule II" shall be substituted;
(ii) in the "Annexure: Scheme of Classification of Services", after serial number 118 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 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. 04/2021 - State Tax (Rate), dated the 23rd July, 2021 vide S.O. No. 46, dated the 23rd July, 2021.