THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
26Shrawan, 1940(S)
No. 796
Ranchi, Friday, 17th August, 2018
COMMERCIAL TAXES DEPARTMENT
--------------
Notification
16th August, 2018
Notification No. -19/2018 – State Tax(Rate)
S.O. No. 55 Dated. 17th August, 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), 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.2/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 32, dated the 29th June, 2017, namely:-
In the said notification, -
(1) in the Schedule,
(i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
| "92 A. | 1401 | Sal leaves, siali leaves, sisal leaves, sabai grass"; |
(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
| "93 B. | 1404 90 90 | Vegetable materials, for manufacture of jhadoo or broom sticks"; |
(iii) For S. No. 102 A and entries relating thereto, the following shall be substituted,-
| "102A. | 2306 | De-oiled rice bran Explanation: The exemption applies to de- oil rice bran falling under heading 2306 with effect from 25th January, 2018"; |
(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
| "114A | 46 | Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope |
| 114B | 44 or 68 | Deities made of stone, marble or wood "; |
(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely
| "117 | 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India"; |
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
| "132A | 53 | Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]"; |
(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
| "146A | 96190010 or 96190020 | Sanitary towels (pads) or sanitary napkins; tampons"; |
(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
| "152 | Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71)" |
2. This notification shall come into force on the 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 No.2/2017-State Tax(Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 32, dated the 29th June, 2017 and last amended by Notification No. 07/2018 - State Tax(Rate) dated 5th March, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 21, dated the, 5th March, 2018.
4 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 2018 5 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 2018 6 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 2018Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 796 -- 50.