The Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2018. - S.O. No. 79-54/2018-State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------- Notification 1st November, 2018 Notification No. 54/2018 State Tax S.O. No.79- Dated- 2nd 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 (Twelfth Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 9th October, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:- (4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has (a) received supplies on which the supplier has availed the benefit of the Government of Jharkhand, Commercial Taxes Department, 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 (b) availed the benefit of 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, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which 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, except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme 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 has been availed; or (b) availed the benefit under 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 13 th 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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . [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. 53/2018-State Tax, dated the 01 November, 2018, published vide S.O. No. 78 dated the 01 November, 2018.