THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4Poush, 1940(S)
No. 51
Ranchi, Thursday, 24th January, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
24th January, 2019
Notification No. -24/2018 – State Tax(Rate)
S.O. No. 2 Dated- 24th January, 2019-- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 Commercial Taxes Department, No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, namely:-
In the said notification, -
(A) in the opening paragraph, after the words, brackets and figures "sub-section (1) of section 9", the words, brackets and figures "and sub-section (5) of section 15", shall be inserted;
(B) in Schedule I - 2.5%,
(i) S. Nos. 23,24 and the entries relating thereto, shall be omitted;
2 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019(ii) after S. No. 123 and the entries relating thereto, the following serial number and the
| "123A | 2515 11 00 | Marble and travertine, crude or roughly trimmed"; |
(iii)S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-
| "198A | 4501 | Natural Cork, raw or simply prepared"; |
(iv) in S. No. 224, for the entry in column (2), the entry "63 [other than 6305 32 00, 6309] shall be substituted;
(v) in S. No. 225, for the entry in column (3), the entry "Footwear of sale value not exceeding Rs.1000 per pair" shall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and the
| "225A | 6602 00 00 | Walking-Sticks including seat sticks |
| 225B | 6815 | Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content; Fly ash blocks"; |
(vii) in S. No. 234, in the entry in column (3), , the following Explanation shall be inserted in the end, namely,
"Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in notification No. 11/2017-State Tax (Rate), dated 29th June, 2017 the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service";
(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so
| "243A | 8714 20 | Parts and accessories of carriage for disabled persons"; |
(C) in Schedule II - 6%,
(i) after S. No. 101 and the entries relating thereto, the following serial numbers and the
| "101A | 4502 00 00 | Natural cork, de backed or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
| 101B | 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
| 101C | 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork "; |
(ii) S. No. 102,126and the entries relating thereto, shall be omitted;
(iii)S. No. 171A shall be re-numbered as S. No. 171AA, and before S. No. 171AA as so re- numbered, the following serial number and entries shall be inserted, namely:-
| "171A | 63053200 | Flexible intermediate bulk containers"; |
(iv) in S. No. 173, in the entry in column (3), the words and commas "walking-sticks, seat- sticks," shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(D) in Schedule III - 9%,
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re- numbered, the following serial number and entries shall be inserted, namely:-
| "121A | 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber"; |
(ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) in S. No. 369A, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted;
(iv) after S. No. 376AA and the entries relating thereto, the following serial number and
| "376AA A | 8507 | Lithium-ion accumulators (other than battery) including lithium-ion power bank"; |
(v) in S. No. 383 in the entry in column (3), after the words "television cameras", the comma and words ",digital cameras and video camera recorders", shall be inserted;
(vi) in S.No. 383C, in the entry in column (3), for the figure and word"68 cm", the figure and word "32 inches" shall be substituted;
(vii) in S.No. 384, in the entry in column (3), for the figure and word"20 inches", the figure and word"32 inches" shall be substituted;
4 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019(viii) S. No. 440A shall be re-numbered as S. No. 440B, and before S. No. 440B as so re- numbered, the following serial number and entries shall be inserted, namely:
| "440A | 9504 | Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.]"; |
(E) in Schedule IV - 14%,
(i) S. No. 47 and the entries relating thereto, shall be omitted;
(ii) S. No. 135and the entries relating thereto, shall be omitted;
(iii)in S. No. 139, in the entry in column (3), after the words "other than Lithium-ion battery", the words "and other lithium ion accumulators including lithium ion power banks" shall be inserted;
(iv) S. No. 151 and the entries relating thereto, shall be omitted;
(v) in S. No. 154, in the entry in column (3), for the figure and word "20 inches" and the figure and word "68 cm", both, the figure and word "32 inches" shall be substituted;
(vi) for S. No. 174 and the entries relating thereto, the following serial number and the
| "174 | 8714 | Parts and accessories of vehicles of heading 8711"; |
(vii) S. No. 215 and the entries relating thereto, shall be omitted.
2. This notification shall be deemed to be effective from 01st January, 2019.
[File. No Va Kar / GST / 05/ 2018] By the order of the Governor of Jharkhand
Prashant Kumar, Secretary-cum-Commissioner Note: - The principal notification No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017 and last amended by Notification No. 18/2018-State Tax (Rate) dated 17th August, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 54, dated the 17th August, 2018.
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5 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 6 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 7 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 8 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 9 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 51 -- 50.