Amendment in Notification No. 13/2017-State Tax (Rate), dated the 29th June, 2017 - 5/2022-State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 23rd August, 2022 Notification No. 5/2022 State Tax (Rate) S.O. No. 26, Dated 23rd August, 2022 -- In exercise of the powers conferred by sub-section (3) 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 further amendments in the notification of the Government of Jharkhand, in the Commercial Taxes Department, No.13/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 43, dated the 29th June, 2017, namely: - In the said notification, in the Table, - (1) against serial number 1,in column (2), - (a) the words, figures and symbols who has not paid state tax at the rate of 6%, shall be omitted; (b) after the proviso the following proviso shall be inserted, namely: - Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the JGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him. ; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority shall be omitted; (3) after serial number 5Aand the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) 5AA Service by way of renting of residential dwelling to a registered person. Any Person Any registered person. ; (4) after Annexure II, the following annexure shall be inserted, namely: - Annexure III Declaration I/we have taken registration under the JGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge. . II. This notification shall be deemed to be effective from the 18th July, 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 no. 13/2017 -State Tax (Rate), dated the 29thJune, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 43, dated the 29th June, 2017 and was last amended vide notification no. 29/2019 - State Tax (Rate), dated the 11th March, 2020 published in the Gazette of Jharkhand vide S.O. No. 15, dated the 11th March, 2020.