9911796707
TMI BlogAmendment in the Notification No. 11/2017- State Tax (Rate), dated 29th June, 2017,X X X X Extracts X X X X X X X X Extracts X X X X ..... the public interest so to do, hereby makes the following amendments in the notification of the Commercial Taxes Department, Government of Jharkhand, No.11/2017- State Tax (Rate), dated 29th June, 2017, published in the Jharkhand Gazette vide S.O. 41 dated 29th June, 2017 , namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Jharkhand Goods and Services Tax Act, 2017 , supplied to the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Jharkhand Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 - ; (viii) against serial number 34, in column (3), in item (i), after the word drama , the words or planetarium shall be inserted. 2. This notification shall be deemed to be effective from 22nd August, 2017. (File No.Va Kar/GST/4/2017) By the Order of the Governor of Jharkhand, Baijnath Ram, Joint Secretary to the Government. Note:-The principal notification was published in the Jharkhand Gazette, vide notification No. 11/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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