Jharkhand Goods and Services Tax (Seventh Amendment) Rules, 2020. - 50/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 50/2020 State Tax S.O. No. 68, Dated 04th September, 2020 - 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, on the recommendations of the Council, 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 (Seventh Amendment) Rules, 2020. (2) They shall be deemed to be effective from the 01st day of April, 2020. 2. In the Jharkhand Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:- Table Sl. No. Section under which composition levy is opted Category of registered persons Rate of tax (1) (1A) (2) (3) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State or Union territory 2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. of the turnover in the State or Union territory 3. Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State or Union territory. . [File.No Va Kar / GST / 01/ 2020] By the order of the Governor of Jharkhand Vandana Dadel, Secretary, Commercial taxes Department Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017 and last amended vide notification No. 48/2020 - State Tax, dated the 04th September, 2020 published vide S.O. No. 66, dated the 04th September, 2020.