Jharkhand Gazette, No. 605, 19 August 2019

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, 2016 1335 16.05.2018Goods and Service Tax(GST) 2 ( ¼aa½ Incentive on GST "State GST Paid on intra State sale subject to the tax realization in the state government treasury"

supply

¼aa½(v) (aa)(v) Explanation:- Actual realization in the state treasury means the goods supplied by the industrial unit and finally consumed within the state and SGST paid thereof realized inthe state treasury .If any ITC is claimed on the goods supplied by the unit or by any subsequent taxable person in any manner whatsoever e.g. ITC on inter-State supply, then SGST paid on such goods shall not be eligible for reimbursement. ----------------