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 amendment further to amend the notification of the Government of Jharkhand, 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 paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: -

"(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational instituteons shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.".

2. This notification shall be deemed to be effective from the 01st March, 2023.

By the order of the Governor of Jharkhand,

(Vipra Bhal) 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 vide notification No. 15/2022 - State Tax (Rate), dated the 14th March, 2023 vide S.O. No. 11, dated the 14th March, 2023.