Jharkhand Gazette, No. 64, 25 January 2019

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THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

4Poush, 1940(S)

No. 64

Ranchi, Thursday, 24th January, 2019

COMMERCIAL TAXES DEPARTMENT

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Notification

24th January, 2019

Notification No. 73/2018 – State Tax

S.O. No. 15 Dated- 24th January, 2019-- In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 50/2018-State Tax dated the 26th September, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 64, dated the 26th September, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.".

2. This notification shall be deemed to be effective from 31st December, 2018.

[File. No Va Kar / GST / 03/ 2018] By the order of the Governor of Jharkhand

Prashant Kumar, Secretary-cum-Commissioner Note:- The principal notification No. 50/2018- State Tax, dated the 26th September, 2018 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 64, dated the 26th September, 2018 and last amended vide notification No. 61/2018-State Tax, dated the 21st December, 2018, published vide S.O. No. 84, dated the 21st December, 2018.

Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 64 -- 50.