Amendment in Notification No. 15/2017-State Tax (Rate), dated the 29th June, 2017 - 15/2023 – State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 5th March, 2024 Notification No. 15/2023 State Tax (Rate) S.O. No. 62, Dated 05th March, 2024-- In exercise of the powers conferred by sub-section (3) of section 54 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on being satisfied that it is necessary in the public interest so to do, 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. 15/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 45, dated the 29th June, 2017, namely:- In the said notification, in opening paragraph, for the words, brackets, letters and figures specified in sub-item (b) of item 5 of Schedule II of the Jharkhand Goods and Services Tax Act , the words, of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation , whichever is earlier , shall be substituted. 2. This notification shall be deemed to be effective from the 20th day of October, 2023. [File. No. VaKar/GST/01/2023] By the order of the Governor of Jharkhand, Vipra Bhal, Secretary, Commercial taxes Department. Note: - The principal notification no. 15/2017- State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 45, dated the 29th June, 2017.