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, and in supersession of notification of the Government of Jharkhand in the Commercial Taxes Department No.14/2021-State Tax (Rate), dated the 02nd February, 2022 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 81, dated the 02nd February, 2022, hereby makes the following further amendments in the notification of the Government of Jharkhand, in the Commercial Taxes Department No.01/2017- 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 I - 2.5%, serial number 225 and the entries relating thereto shall be omitted;

b. in Schedule II - 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

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 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 vide notification No. 18/2021 - State Tax (Rate), dated the 04th March, 2022 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 05, dated the 04th March, 2022.