THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4Poush, 1940(S)
No. 56
Ranchi, Thursday, 24th January, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
24th January, 2019
Notification No. -29/2018 – State Tax(Rate)
S.O. No. 7 Dated- 24th January, 2019-- In exercise of the powers conferred by sub-section (3) of section 9 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.13/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 43, dated the 29th June, 2017, namely:-
In the said notification,-
(i) in the Table,-
(a) against serial number 1,in the entry in column (2), after item (g), the following proviso shall be inserted, namely: -
"Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, -2 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 (a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.";
(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
| "12. | Services provided by business facilitator (BF) to a banking company | Business facilitator (BF) | A banking company, located in the taxable territory |
| 13. | Services provided by an agent of business correspondent (BC) to business correspondent (BC). | An agent of business correspondent (BC) | A business correspondent, located in the taxable territory. |
| 14. | Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. | Any person other than a body corporate | A registered person, located in the taxable territory."; |
(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
"(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.".
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. 13/2017 - State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 43, dated the 29th June, 2017 and was last amended by notification No. 15/2018 - State Tax (Rate), dated the 17th August, 2018 vide S.O. No. 51, dated the 17th August, 2018.
4 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 5 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 6 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 56 -- 50.