In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) 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,

(i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: -

"Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where,-

(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the proprietorship concern.";

(ii) S. No. 23A and the entries relating thereto, shall be omitted.

2. This notification shall be deemed to be effective from the 01st day of January, 2023.

By the order of the Governor of Jharkhand,

Aradhana Patnaik,

Principal 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. 04/2022 - State Tax (Rate), dated the 23th August, 2022 vide S.O. No. 25, dated the 23th August, 2022.