Purpose of clarifying the scope and applicability of the notification of the Government of Jharkhand, in the Department of Commercial Taxes, No.12/2017- State Tax (Rate), dated the 29th June, 2017. - S.O. No. 69-23/2018-State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------- Notification 4th October, 2018 Notification No. -23/2018-State Tax(Rate) S.O. No.69 Dated-4th October, 2018-- In exercise of the powers conferred by sub-section (3) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Jharkhand, in the Department of Commercial Taxes, 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, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:- Explanation .-For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. . 2. This notification shall be deemed to be effective from 20th September, 2018. [File.NoVaKar / GST / 05/ 2018] By the order of the Governor of Jharkhand K. K. Khandelwal, Additional Chief Secretary Note : -The principal notification No. 12/2017 State Tax(Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, S.O. No. 42, dated the 29th June, 2017 and was last amended by notification No. 14/2018- State Tax (Rate), dated the 17th August, 2018 vide S.O. No. 50, dated the 17th August, 2018.