9911796707
TMI BlogAmendments in notification of the Government of Jharkhand, in the Department of Commercial Taxes No. 11/2017-State Tax (Rate), dated the 29th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) against serial number 3, in column (3), - (A) in item (iv,-) (I) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (Urban);'; (II) after sub-item (d), the following sub-items shall be inserted, namely:- '(da) a civil structure or any other original works pertaining to the Economically Weaker Section (EWS) houses constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (Urban);'; (III) after sub-item (f), the following sub-items shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Delhi Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above. 9 - ; (b) against serial number 9, in the entry in column ( 3 ), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial number 10, for item (ii) in column ( 3 ) and the entries relating thereto in columns ( 3 ), (4) and (5), the following shall be substituted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of state tax as applicable on supplyof like goods involving transfer of title in goods. - ; (f) in serial number 23, against item (i) in column ( 3 ), in condition 1 in column (5), after the words supplying the service , the words and brackets , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) shall be inserted; (g) against serial number 23, for item (ii) in column ( 3 ) and the entries relating thereto in columns ( 3 ), (4) and (5), the following shall be substituted, namely: - ( 3 ) (4) (5) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) respectively; ; (B) for item (iii) and the entries relating thereto in columns ( 3 ), (4) and (5), the following shall be substituted, namely: - ( 3 ) (4) (5) (iii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 - ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) ( 3 ) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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