THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
10Kartik, 1941(S)
No. 873
Ranchi, Friday, 1st November, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification No. 21/2019 – State Tax(Rate)
S.O. No- 89 Dated- 1st November, 2019-- In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017, namely:-
In the said notification, -
(i) in the Table, -
(a) against serial number 7, in the entry in column (3), for the words and brackets, "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year", the following words, brackets and figures shall be substituted, namely, –
"such amount in the preceding financial year as makes it eligible for exemption from registration under the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017)";
2 Jharkhand Gazette (Extraordinary), Friday, 1st November, 2019| (1) | (2) | (3) | (4) | (5) |
| "9A A | Chapter 99 | Services provided by and to Fédération Internationalede Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India. | Nil | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020."; |
(c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
(e) against serial number 19B, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial number and entries
| (1) | (2) | (3) | (4) | (5) |
| "24 B | Heading 9967 or Heading 9985 | Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. | Nil | Nil"; |
(g) after serial number 29A and the entries relating thereto, the following serial number and entries
| (1) | (2) | (3) | (4) | (5) |
| "29B Heading | 9971 or Heading 9991 | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. | Nil | Nil"; |
(h) against serial number 35, in the entry in column (3), after the entry (q), the entry "(r) Bangla Shasya Bima" shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year", wherever they occur, the following words, brackets and figures shall be substituted, namely, –
"such amount in the preceding financial year as makes it eligible for exemption from registration under the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017)";
(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| "82A Heading | 9996 | Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. | Nil | Nil". |
2. This notification shall be deemed to be effective from 1st day of October, 2019.
[File.No Va Kar / GST / 03/ 2019] By the order of the Governor of Jharkhand,
Prashant Kumar, Secretary-cum-Commissioner.
Note: -The principal notification No. 12/2017 - State Tax (Rate), dated the 29th June, 2017, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017 and last amended by notification No.13/2019 - State Tax (Rate), dated the 4th October, 2019 vide S.O. No. 72, dated the 4th October, 2019.
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4 Jharkhand Gazette (Extraordinary), Friday, 1st November, 2019| FIFA U-17 (FIFA) | FIFA U-17 |
FIFA U-17
Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 873-- 50.