THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
7 Ashadh , 1943 (S)
RANCHI, Monday, 28th June, 2021
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
Notification No. - 03/2021 – State Tax(Rate)
S.O. No. 45, Dated 25th June, 2021-- In exercise of the powers conferred by section 148 of the
Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following amendments in the notification of the Government of Jharkhand, in the
Commercial Taxes Department, No.06/2019- State Tax (Rate), dated the 26th April, 2019, published in
the Gazette of Jharkhand, Extraordinary, vide S.O. No. 47, dated the 26th April, 2019—
In the said notification, in the first para,-
(a) for the words “in whose case the liability to“, the words “who shall” shall be substituted.
(b) for the words “shall arise on the date of issuance of completion certificate for the project,
where required, by the competent authority or on its first occupation, whichever is earlier.”,
the words and symbols “in the tax period not later than the tax period in which the date of
issuance of the completion certificate for the project, where required, by the competent
authority or dateof its first occupation, whichever is earlier, falls.” shall be substituted.
2.
This notification shall be deemed to be effective from the 2nd day of June, 2021.
[File. No. VaKar/GST/02/2020]
By the order of the Governor of Jharkhand,
Aradhana Patnaik,
Secretary,
Commercial taxes Department.
No. 332