The Jharkhand Goods and Services Tax (Eleventh Amendment) Rules, 2018. - S.O. No. 78-53/2018-State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------- Notification 1st November, 2018 Notification No. 53/2018-State Tax S.O. No.78- Dated- 1st November, 2018 - - In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23 rd October, 2017, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Jharkhand, Commercial Taxes Department, S.O. No. 113, State Tax, dated the 24th October, 2017, published in the Gazette of Jharkhand, Extraordinary, or notification No. 40/2017-State Tax (Rate) dated the 7th November, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 120, dated the 7th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. . [File.No Va Kar / GST / 04/ 2018] By the order of the Governor of Jharkhand K. K. Khandelwal, Additional Chief Secretary. Note :- The principal rules were published in the Gazette of Jharkhand, Extraordinary, S.O. No. 28, State Tax, dated the 20th June, 2017, and last amended vide notification No. 49/2018-State Tax, dated the 5th October, 2018, published vide S.O. No. 76, dated the 5th October, 2018.