Seeks to amend Notification No. 4/2018- State Tax (Rate), dated the 5th March, 2018 - 23/2019 – State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAX DEPARTMENT Notification No. 23/2019 State Tax (Rate) S.O. No- 91 Dated- 1st November, 2019 -- In exercise of the powers conferred by section 148 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 amendments in the notification of the Government of Jharkhand, in the Commercial Taxes Department, No. 4/2018- State Tax (Rate), dated the 5 th March, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 19, dated the 5th March, 2018, namely:- After paragraph, the following explanation shall be inserted, namely: - Explanation.- Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019. . 2. This notification shall be deemed to be effective from 1st day of October, 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 was published in the Gazette of Jharkhand, Extraordinary, vide notification No. 4/2018 - State Tax (Rate), dated the 5th March, 2018, vide S.O. No. 19, dated the 5th March, 2018.