Amendment in Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017 - 12/2023 – State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 5th March, 2024 Notification No. 12/2023 State Tax (Rate) S.O. No. 59, Dated 05th March, 2024 --In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 further amendments in the notification of the Government of Jharkhand, in the Commercial Taxes Department, No. 11/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29 th June, 2017, namely:- In the said notification, - (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent,the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B state tax at the rate of 6% (Rs. 48). If B charges A state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, , the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B state tax at the rate of 6% (Rs. 48). If B charges A state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted; (b) in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services,- (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 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 number 11/2017 -State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29th June, 2017 and was last amended vide notification number 06/2023- State Tax (Rate), dated the 16th October, 2023 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 36, dated the 16th October, 2023.