In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as "said Rules"), the Commissioner, on the recommendations of the Council, hereby rescinds the notification of the Government of Jharkhand in the Department of Commercial Taxes No. vide S.O 33 - State Tax, dated the 31st March 2018 , published in the Gazette of Jharkhand, Extraordinary.

(2) This notification shall be effective from 20th April, 2018.

By the order of the Governor of Jharkhand

K. K. Khandelwal,

Principal Secretary-cum Commissioner.