9911796707
TMI BlogAmendment in 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 ..... the following further amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, No.11/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises 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(iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv), after the brackets, words and figures (ia), , the brackets, words and figures (ib), (ic), (id), shall be inserted; (ii) in the paragraph 2A, the word registered shall be omitted; (iii)in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- (xxxii) Restaurant service means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, 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. (xxxiii) Outdoor catering means supply, by way of or as part of any servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
