THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
10 Kartik, 1940(S)
Ranchi, Thursday, 1st November, 2018
COMMERCIAL TAXES DEPARTMENT
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Notification
1st November, 2018
Notification No. 53/2018 – State Tax
S.O. No.78- Dated- 1st November, 2018 - - In exercise of the powers conferred by section 164
of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand
hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules,
2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Jharkhand Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following
sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd
October, 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or
services should not have received supplies on which the supplier has availed the
benefit of the Government of Jharkhand, Commercial Taxes Department, S.O. No.
113, State Tax, dated the 24th October, 2017, published in the Gazette of
No. 1002
Jharkhand Gazette (Extraordinary), Thursday, 1st November, 2018
2
Jharkhand, Extraordinary, or notification No. 40/2017-State Tax (Rate) dated the
7th November, 2017, published in the Gazette of Jharkhand, Extraordinary, vide
S.O. No. 120, dated the 7th November, 2017 or notification No. 41/2017-
Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321
(E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the
13th October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October,
2017 or notification No. 79/2017-Customs, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
[File.No Va Kar / GST / 04/ 2018]
By the order of the Governor of Jharkhand
K. K. Khandelwal,
Additional Chief Secretary.
Note :- The principal rules were published in the Gazette of Jharkhand, Extraordinary, S.O. No. 28,
State Tax, dated the 20th June, 2017, and last amended vide notification No. 49/2018-State Tax, dated
the 5th October, 2018, published vide S.O. No. 76, dated the 5th October, 2018.
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Jharkhand Gazette (Extraordinary), Thursday, 1st November, 2018
3
वाणय-कर
वभाग
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अधसूचना
1 नव
बर 2018
अधसूचना सं०. 53/2018- रा य कर
एस. ओ. सं. 78 "दनांक 1 नव$बर 2018-- झारखड सरकार, झारखड माल
और सेवाकर अध नयम, 2017 (2017 का 12) क" धारा 164 %वारा &द( त शि, तय-
का &योग करते हुए, माल और सेवा कर नयमावल3, 2017 का और संशोधन करने के
5लए न
न5ल6खत नयम बनाती है, अथा:त्:--
1. (1) इन नयम- का सं?@A त नाम झारखड माल और सेवा कर (B यारहवां संशोधन)
नयमावल3, 2018 है ।
(2) ये 23 अ, तूबर, 2017 से &वृ( त हुए समझे जाएंगे ।
2. झारखड माल और सेवा कर नयमावल3, 2017 के नयम 96 के उप नयम (10)
के J थान पर न
न5ल6खत उप नयम रखा जाएगा और 23 अ, तूबर, 2017 से रखा
गया समझा जाएगा, अथा:त् :--
‘‘(10) माल या सेवाओं के नया:त पर संद( त एक"कृत कर के & तदाय का दावा करने
वाले M यि, तय- को ऐसे &दाय &ाA त नह3ं करने चाOहए, िजन पर &दायकता: ने
झारखड सरकार के वा6णQय-कर Rवभाग, झारखड के राजपT, असाधारण, एस. ओ.
सं.-113, तार3ख 24 अ, तूबर, 2017 %वारा &का5शत या झारखड के राजपT,
असाधारण, एस. ओ. सं 120, तार3ख 7 नव
बर, 2017 %वारा &का5शत अधसूचना
सं० 40/2017- राQ य कर (दर), तार3ख 7 नव
बर, 2017 या भारत के राजपT,
असाधारण, भाग 2, खंड 3, उपखंड (i) मX सा०का० न० संY यांक 1321(अ), तार3ख
23 अ, तूबर, 2017 %वारा &का5शत अधसूचना सं०-41/2017-एक"कृत कर (दर),
तार3ख 23 अ, तूबर, 2017 या भारत के राजपT, असाधारण, भाग 2, खंड 3, उपखंड
(i) मX सा०का० न० संY यांक 1272, (अ), तार3ख 13 अ, तूबर 2017 %वारा &का5शत
अधसूचना सं०-78/2017-सीमाशुZ क, तार3ख 13 अ, तूबर, 2017 या भारत के राजपT,
असाधारण, भाग 2, खंड 3, उपखंड (i) मX सा०का० न० संY यांक 1299(अ), तार3ख
13 अ, तूबर, 2017 %वारा &का5शत अधसूचना सं०- 79/2017- सीमाशुZ क, तार3ख
13 अ, तूबर, 2017 के फायदे का उपभोग \कया है ।’’
Jharkhand Gazette (Extraordinary), Thursday, 1st November, 2018
4
[सं.सं .वा०कर/जी०एस०ट3०/04/2018]
झारखंड राQयपाल के आदेश से,
के० के० खंडेलवाल,
अपर मुYय सचव ।
"ट, पण : मूल नयम, झारखड के राजपT, असाधारण, मX एस. ओ. सं. 28, तार3ख
20 जून, 2017 %वारा, &का5शत क" गई थी, और एस. ओ. सं.- 76, तार3ख
05 अ, तूबर, 2018 %वारा &का5शत अधसूचना सं०49/2018- राQ य कर, तार3ख
05 अ, तूबर, 2018 %वारा अं तम संशोधन \कया गया ।
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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.
Jharkhand Gazette (Extraordinary) 1002 -- 50.