THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
14Falgun, 1939 (S)
No. 185
Ranchi, Monday, 5th March, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
28th February, 2018
NOTIFICATION No-9/2018 State Tax (Rate)
S.O. No. 23 Dated - 5th March, 2018 -- In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as "the said Act") read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of Jharkhand, in the Department of Commercial Taxes, No. 45/2017- State Tax (Rate), dated the 14th November, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O 125, dated the 14th November, 2017, namely:- In the said notification, -
(1) in the Table, -
(a) against serial number 1, -
(i) in column (2), for the entry, the following entry shall be substituted, namely: -2 Jharkhand Gazette (Extraordinary), Monday, 5th March, 2018 "Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital";
(ii) in column (4), for the words "Department of Scientific and Research", the words "Department of Scientific and Industrial Research", shall be substituted;
(b) against serial numbers 2 and 4, in column (4), for the words "Department of Scientific and Research", the words "Department of Scientific and Industrial Research", shall be substituted.
(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: -
"Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.".
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. 45/2017-State Tax (Rate), dated the 14th November, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O 125 dated the 14th November, 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) 185-- 50.