THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
26Shrawan, 1940(S)
No. 797
Ranchi, Friday, 17th August, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
16th August, 2018
Notification No. -20/2018 – State Tax(Rate)
S.O. No. 56 Dated. 17th August, 2018-- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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.5/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 35, dated the 29th June, 2017, namely:- In the said notification, in the opening paragraph the following proviso shall be inserted, namely,
"Provided that,-
(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and
(ii) in respect of said goods, any unutilised input tax credit lying in balance, after payment of tax for and upto the month of July, 2018,on the inward supplies received up to the 31st day of July 2018, shall lapse.".
2 Jharkhand Gazette (Extraordinary), Thursday, 17th August, 20182. 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.5/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 35, dated the 29th June, 2017 and last amended vide notification No. 44/2017-State Tax(Rate) dated 14th November, 2017 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 124, dated the 14th November, 2017.
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) 797 -- 50.