THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
14Falgun, 1939 (S)
No. 180
Ranchi, Monday, 5th March, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
28th February, 2018
NOTIFICATION No-3/2018 State Tax (Rate)
S.O. No. 18 Dated - 5th March, 2018 -- In exercise of the powers conferred by sub-section (3) of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand, Department of Commercial Taxes No.13/2017- State Tax (Rate), dated the 29thJune, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O 43 dated the 29thJune, 2017, namely:-
In the said notification,-
(i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: -2 Jharkhand Gazette (Extraordinary), Monday, 5th March, 2018
| (1) | (2) | (3) | (4) |
| "5A | Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017). | Central Government, State Government, Union territory or local authority | Any person registered under the Jharkhand Goods and Services Tax Act, 2017."; |
(ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - '(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).'.
2. This notification shall be deemed to be effective from 25th January, 2018.
[File.No Va Kar / GST / 05/ 2018] By the order of the Governor of Jharkhand,
K. K. Khandelwal, Principal Secretary-cum Commissioner. Note: -The principal notification was published in the Gazette of Jharkhand, Extraordinary, vide notification No. 13/2017 - State Tax (Rate), dated the 29th June, 2017, vide S.O 43 dated the 29thJune, 2017 and was last amended by notification No. 33/2017 - State Tax (Rate), dated the 20th October, 2017 vide S.O 98, dated the 20th October, 2017.
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3 Jharkhand Gazette (Extraordinary), Monday, 5th March, 2018 4 Jharkhand Gazette (Extraordinary), Monday, 5th March, 2018--------------
Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 180-- 50.