THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
26Shrawan, 1940(S)
No. 792
Ranchi, Friday, 17th August, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
16th August, 2018
Notification No. -15/2018 – State Tax(Rate)
S.O. No. 51 Dated. 17th August, 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 Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand, in the Department of Commercial Taxes, No.13/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 43, dated the 29th June, 2017, namely:-
In the said notification, -
(i) in the Table, after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
| "11 Services | supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) | Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm | A banking company or a non-banking financial company, located in the taxable territory."; |
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: -
'(g) "renting of immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th July, 2018.
[File.NoVaKar / GST / 05/ 2018] By the order of the Governor of Jharkhand,
K. K. Khandelwal, Additional Chief Secretary.
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. No. 43, dated the 29th June, 2017 and was last amended by notification No. 3/2018 - State Tax (Rate), dated the 5th March, 2018 vide S.O. No. 18, dated the 5th March, 2018.
3 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 2018 4 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 2018Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 792 -- 50.