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, hereby makes the following further amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29thJune, 2017, namely: -

In the said notification,

(i) in Schedule IV-

(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-

(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:

"(v) The words and expressions used and not defined in this notification, but defined in the Jharkhand Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."

2. This notification shall be deemed to be effective from the 1st day of October, 2023.

By the order of the Governor of Jharkhand,

Vipra Bhal,

Secretary, Commercial taxes Department.

Note: - The principal notification No.1/2017- State Tax (Rate), dated the 29th day of June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th day of June, 2017 and was last amended by notification No. 09/2023- State Tax (Rate) dated the 16th October, 2023 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 39, dated the 16th October, 2023.

Jharkhand Gazette (Extraordinary), Tuesday, 5th March, 2024