THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

10 FALGUN 1945 (S)

RANCHI, THURSDAY 29^th FEBRUARY, 2024

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

29^th February, 2024

Notification No.- 50/2023 – State Tax

S.O. No. 54, Dated 29^th February, 2024--In exercise of the powers conferred by section 148

of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification

referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council,

hereby makes the following amendment in the notification of the Government of Jharkhand in the

Commercial Taxes Department, S.O. No. 141-State Tax, dated the 14^th November, 2017,

published in the Gazette of Jharkhand, Extraordinary, namely: —

In the said notification, with effect from the 1^st October, 2023, after the words and figures

“composition levy under section 10 of the said Act”, the words and figures “, other than the

registered person making supply of specified actionable claims as defined in clause (102A) of

section 2 of the said Act,” shall be inserted.

[File. No. VaKar/GST/01/2020]

By the order of the Governor of Jharkhand,

Vipra Bhal,

Secretary,

Commercial taxes Department.

Note: The principal S.O. No. 141-State Tax, dated the 14^th November, 2017, was published in the

Gazette of Jharkhand, Extraordinary.

No. 119

Jharkhand Gazette (Extraordinary), Thursday, 29^th February, 2024

2

वाͨणÏय-कर ͪवभाग

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अͬधसूचना संo.50/2023- राÏ य कर

एस. ओ. सं. 54, Ǒदनांक 29 फरवरȣ, 2024--झारखÖड माल और सेवा कर अͬधǓनयम,

2017 (2017 का 12) (इसके पæचात इस अͬधसूचना मɅ उÈत अͬधǓनयम कहा गया है) कȧ

धारा 148 ɮवारा Ĥदƣ शिÈतयɉ का Ĥयोग करते हुए, झारखÖड सरकार, पǐरषɮ कȧ ͧसफाǐरशɉ

पर, झारखÖड सरकार, वाͨणÏय-कर ͪवभाग कȧ एस. ओ. सं. 141- राÏय कर, तारȣख 14

नवंबर, 2017, के अधीन झारखÖड के राजपğ, असाधारण, मɅ Ĥकाͧशत ͩकया गया था, मɅ

Ǔनमंͧलͨखत संशोधन करती है, अथा[त्:-

उÈत अͬधसूचना मɅ, 1 अÈटूबर 2023 से Ĥभावी, "उÈत अͬधǓनयम कȧ धारा 10 के अधीन

संरचना उġĒहण ", शÞदो और अंक के पæचात “उÈत अͬधǓनयम कȧ धारा 2 के खंड

(102 क) मɅ पǐरभाͪषत ǓनǑद[çट कार[वाई योÊय दावɉ कȧ आपूǓत[ करने वाले रिजèĚȣकृत åयिÈत

के ͧसवाय अÛय," शÞदो और अंको को अंतः èथाͪपत ͩकया जायɅगे ।

[सं.सं.वा०कर/जी०एस०टȣ०/01/2020]

झारखंड राÏयपाल के आदेश से,

ͪवĤा भाल,

सͬचव,

वाͨणÏय-कर ͪवभाग ।

ǑटÜपण

:

मूल अͬधसूचना एस. ओ. सं. 141- राÏय कर, तारȣख 14 नवंबर, 2017 को झारखÖड

के राजपğ, असाधारण, के अधीन Ĥकाͧशत ͩकया गया था ।

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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.

Jharkhand Gazette (Extraordinary) 119 -- 50.