THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
12Aashwin, 1940(S)
No. 946
Ranchi, Thursday, 4th October, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
4th October, 2018
Notification No. -23/2018 – State Tax(Rate)
S.O. No.69 Dated-4th October, 2018-- In exercise of the powers conferred by sub-section (3) 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, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Jharkhand, in the Department of Commercial Taxes, No.12/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:-
2 Jharkhand Gazette (Extraordinary), Thursday, 4th October, 2018"Explanation.-For the purpose of this exemption, the Central Government, State Government
or Union territory shall have 50 per cent or more ownership in the entity directly or
through an entity which is wholly owned by the Central Government, State Government or
Union territory.".
2. This notification shall be deemed to be effective from 20th September, 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. 12/2017 – State Tax(Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, S.O. No. 42, dated the 29th June, 2017 and was last amended by notification No. 14/2018- State Tax (Rate), dated the 17th August, 2018 vide S.O. No. 50, dated the 17th August, 2018.
3 Jharkhand Gazette (Extraordinary), Thursday, 4th October, 2018Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 946 -- 50.