Supersession Notification S.O. No. 50, State Tax, dated the 29th June, 2017

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..... powers conferred under the proviso to sub-section (1) of section 10 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification S.O. No. 50, State Tax, dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, except as things done or omitted to be done before such supersession, the Governm .....

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..... (vi) Sikkim, (vii) Tripura, (viii) Uttarakhand: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Ch .....

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..... s. Explanation. (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), .....

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