Amendment in Notification No. 17/2017- State Tax (Rate), dated the 29th June, 2017 - 17/2021 – State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 2nd February, 2022 Notification No.- 17/2021 State Tax(Rate) S.O. No. 84, Dated. 02nd February, 2022 -- In exercise of the powers conferred by sub-section (5) of section 9 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 further to amend the notification of the Government of Jharkhand, in the Commercial Taxes Department, No.17/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 47, dated the 29th June, 2017, namely:- 1. In the notification,- (i) in clause (i),for the words and motor cycle; , the words , motor cycle, omnibus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 3. This notification shall be deemed to be effective from the 1st day of January, 2022. [File. No. VaKar/GST/02/2020] By the order of the Governor of Jharkhand, Aradhana Patnaik, Secretary, Commercial taxes Department Note :-The principal notification was published in the Gazette of Jharkhand, Extraordinary, vide notification No. 17/2017 - State Tax (Rate), dated the 29th June, 2017, vide S.O. No. 47, dated the 29 th June, 2017 and last amended by notification No. 23/2017 - State Tax (Rate), dated the 26th August, 2017 vide S.O. No. 73, dated the 26th August, 2017.