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 amendments further to amend 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 3, in column (3),in the heading " Description of Services" , the words "or a Governmental authority or a Government Entity" shall be omitted;

(ii) against serial number 3A, in column (3), in the heading " Description of Services ", the words "or a Governmental authority or a Government Entity" shall be omitted;

(iii) against serial number 15, in column (3), in the heading " Description of Services ", after item (c), the following shall be inserted, namely, -

"Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017).";

(iv) against serial number 17, in column (3), in the heading " Description of Services ", after item (e), the following shall be inserted, namely, -

"Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017)."

2. This notification shall be deemed to be effective from the 1st day of January, 2022.

By the order of the Governor of Jharkhand,

Aradhana Patnaik,

Secretary,

Commercial taxes Department

Note: The principal notification was published in the Gazette of Jharkhand, Extraordinary, vide notification No. 12/2017 - State Tax (Rate), dated the 29th June, 2017, vide S.O. No. 42, dated the 29th June, 2017, and last amended by notification No. 07/2021 - State Tax (Rate), dated the 25th November, 2021 vide S.O. No. 52, dated the 25th November, 2021.