Seeks to amend Notification No. 48/2017- State Tax dated 24/10/2017 - 1/2019 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 8 th February, 2019 Notification No. 1/2019 State Tax S.O. No. 21 Dated.- 8th February, 2019 -- In exercise of the powers conferred by section 147 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 amendment in the Notification No. -48/2017- State Tax of the Commercial Taxes Department, Government of Jharkhand published vide S.O. No. 113 dated the 24th October, 2017 in the Jharkhand Gazette, Extraordinary, namely: In the said notification, (i) In the Table, the column number (2) against S. No.1, after the entry, the following proviso shall be inserted, namely: - Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorized by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. 2. This notification shall be deemed to be effective from 15th January, 2019. [File.No Va Kar / GST / 01/ 2019] By the order of the Governor of Jharkhand Prashant Kumar, Secretary-cum-Commissioner. Note:- The principal notification No.-48/2017-State Tax was published vide S.O. No. 113 dated the 24th October, 2017 in the Jharkhand Gazette, Extraordinary.