Amendment in Notification No. 1/2017-State Tax (Rate), dated the 29th June, 2017 - 8/2019 – State Tax(Rate) - S.O. No. 49 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification 25th April, 2019 Notification No. - 8/2019 State Tax(Rate) S.O. No. 49 Dated 26th April, 2019 - - 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 Department of Commercial Taxes, 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 29th June, 2017, namely:- In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07/2019- State Tax (Rate), dated 26th April, 2019. Explanation. For the purpose of this entry, (i) the term promoter shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) project shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 2. This notification shall be deemed to be effective from 1st April, 2019. [File.No Va Kar / GST / 03/ 2019] By the order of the Governor of Jharkhand, Prashant Kumar, Secretary-cum-Commissioner. Note: - The principal notification No.1/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017 and last amended by notification No. 24/2018-State Tax (Rate), dated the 24th January, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 2, dated the 24th January, 2019.