9911796707
TMI BlogSeeks to amend notification no. 11/2017- State Tax (Rate), dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... to do so, hereby makes the following further amendments in the notification of the Government of Jharkhand, (Department of Commercial Taxes), No.11/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, vide S.O No-41, dated the 29th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Jharkhand Goods and Services Tax Act, 2017, provided shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per day or equivalent shall attract state tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii)against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation. - The expression handicraft goods shall have the same meaning as assigned to it in the notification S.O No. 84 -State Tax, dated the 5th October, 2017 published in the Gazette of Jharkhand, as amended from time to time. . 2. This notification shall come into force with effect from 15 th of November, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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