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, and in supersession of notification of the Government of Jharkhand in the Commercial Taxes Department, No. 15/2021 - State Tax(Rate), dated the 2nd February, 2022, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 82, dated the 2nd February, 2022, hereby makes the following 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, in the TABLE, against serial number 3,-

1) in column (3), in the heading "Description of Service", in items (iii),(vi),(ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority"shall be substituted;

2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

3) in column (5), in the heading "Condition", the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted.

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. 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,and last amended by notification No. 06/2021 - State Tax (Rate), dated the 25th November, 2021 vide S.O. No. 51, dated the 25th November, 2021.