Jharkhand Gazette, No. 182, 07 March 2018

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THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

14Falgun, 1939 (S)

No. 182

Ranchi, Monday, 5th March, 2018

COMMERCIAL TAXES DEPARTMENT

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Notification

28th February, 2018

NOTIFICATION No-6/2018 State Tax (Rate)

S.O. No. 20 Dated - 5th March, 2018 -- In exercise of the powers conferred by sub- section (1) 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 amendments in the notification of the Government of Jharkhand in Department of Commercial Taxes, No.1/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O 31 dated the 29th June, 2017, namely:- In the said notification, -

(A) in Schedule I - 2.5%,

(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(iii) after S. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(iv) in S. No. 165, in column (3), the words, "to household domestic consumers or", shall be omitted;

(v) after S. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(vi) in S. No. 198A, for the entry in column (3), the entry "Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork", shall be substituted;

(vii) in S. No. 219A, for the entry in column (3), the entry "Corduroy fabrics, velvet fabrics", shall be substituted;

(viii) in S. No. 224A, for the entry in column (2), the entry "6309 or 6310", shall be substituted;

(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(B) in Schedule II-6%, -

(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(iii) in S. No. 56, for the entry in column (2), the entry "28 or 38", shall be substituted;

(iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(v) in S. No. 59, for the entry in column (2), the entry "29 or 3808 93", shall be substituted;

(vi) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(vii) after S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

(ix) S. No. 103 and the entries relating thereto shall be omitted;

(x) S. No. 104 and the entries relating thereto shall be omitted;

(xi) in S. No. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets, "[except cigarette filter rods]", shall be added;

(xii) in S. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted;

(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: -

(C) in Schedule III - 9%, -

(i) in S. No. 3, in column (3), after the words "derived from vegetable products" the words and brackets, "[other than tamarind kernel powder]" shall be added;

(ii) in S. No. 12, in column (3), for the words "groundnut sweets and gajak", the words "groundnut sweets, gajak and sugar boiled confectionery", shall be substituted;

(iii) in S. No. 24, in column (3), after the words, "matter nor flavoured", the words, "[other than Drinking water packed in 20 litres bottles]" shall be added;

(iv) in S. No. 39, in column (3), after the words, "other Rate Schedules for goods", the words, "including Fertilizer grade Phosphoric acid" shall be added;

(v) in S. No. 59, for the entry in column (3), the entry "Preparations for use on the hair [except Mehendi pate in Cones] shall be substituted;

(vi) in S. No. 87, in column (3), after the words, "and similar products", the words, figure and brackets, "[other than bio-pesticides mentioned against S. No. 78A of schedule -II]" shall be added;

(vii) S. No. 99, and the entries relating thereto, shall be omitted;

(viii) in S. No. 137F, in column (3), after the words, "shingles and shakes", the words, "[other than bamboo wood building joinery]" shall be added;

(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(xi) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted;

(xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(D) in Schedule-IV-14%, -

(i) in S. No. 164, for the entry in column (3), the entry "Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]" shall be substituted;

(ii) after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(E) in Schedule-V-1.5%, -

(i) S. No. 2, and the entries relating thereto, shall be omitted;

(ii) in S. No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted;

(iii) in S. No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi- precious stones, whether or not worked or graded but not strung, mounted or set;

ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" shall be substituted;

(iv) against S. No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted;

(v) against S. No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than bangles of lac/shellac]" shall be substituted.

(F) in Schedule-VI - 0.125%, -

(i) in S. No. 1, for the entry in column (3), the entry, "All goods" shall be substituted;

(ii) in S. No. 2, for the entry in column (3), the entry, "Semi-precious stones, unworked or simply sawn or roughly shaped" shall be substituted;

(iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(iv) in S. No. 3, for the entry in column (3), the entry, "Synthetic or reconstructed semi- precious stones, unworked or simply sawn or roughly shaped" shall be substituted;

(v) after S. No. 3, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

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 No.1/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O 31, dated the 29th June, 2017and last amended by Notification No. 41/2017 State Tax(Rate) dated 14th November, 2017 published in the Gazette of Jharkhand, Extraordinary, vide S.O 128, dated the, 14th November, 2017.

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o. 6/2018- ()

IV-14%,

V-1.5%13 Jharkhand Gazette (Extraordinary), Monday, 5th March, 2018 --------------

Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 182-- 50.