Notifies the evidences to be produced by the supplier of deemed export supplies for claiming the refund of Transit Cargo.

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..... - In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Jharkhand Goods and Services Tax Rules, 2017 read with notification S.O No.94/2017-State Tax, dated the 18th October 2017 , published in the Jharkhand Gazette , the State Government hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the .....

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..... deemed export supplies that no input tax credit on such supplies has been availed of by him. 3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. 2. This notification shall be deemed to be effective from 18th October, 2017. [File. .....

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