THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

18 AASHADH 1947 (S)

RANCHI WEDNESDAY 9th JULY, 2025

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

9th July,

2025

Notification No.- 18/2024 – State Tax

S.O. No. 17, Dated 9th July, 2025:- In exercise of the powers conferred by sub-section (2) of section 171

read with sub-section (1) and second proviso to sub-section (5) of section 109 of the Jharkhand Goods and

Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on

the recommendations of the Goods and Services Tax Council, hereby empowers the Principal Bench of the

Appellate Tribunal, constituted under sub-section (3) of section 109 of the said Act, to examine whether input tax

credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate

reduction in the price of the goods or services or both supplied by that registered person.

2.

This notification shall be deemed to be effective from the 1st day of October , 2024.

[File. No. Va.Kar/GST/01/2020]

By the order of the Governor of Jharkhand,

Ameet Kumar,

Commissioner,

Commercial taxes Department

No. 327

2

Jharkhand Gazette (Extraordinary), Wednesday , 9th July, 2025

वािणǛ-कर िवभाग

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अिधसूचना

अिधसूचना संo.18/2024- रा̕ य कर

एस. ओ. सं. 17, ᳰदनांक 9 जुलाई, 2025 - झारख᭛ड सरकार, झारख᭛ड माल और सेवा कर

अͬधǓनयम, 2017 (2017 का 12) (िजसे इसमɅ इसके पæचात् उÈत अͬधǓनयम कहा गया है) कȧ धारा

171 कȧ उपधारा (2) ɮवारा Ĥदƣ शिÈतयɉ का Ĥयोग करते हुए , धारा 109 कȧ उपधारा (1) और

उपधारा (5) के दूसरे परंतुक के साथ पǑठत, माल और सेवा कर पǐरषɮ कȧ ͧसफाǐरशɉ पर, उÈत

अͬधǓनयम कȧ धारा 109 कȧ उपधारा (3) के अधीन गǑठत, अपील अͬधकरण कȧ Ĥधान Ûयायपीठ को,

ͩकसी रिजèĚȣकृत åयिÈत ɮवारा ͧलये गये इनपुट कर Ĥ×यय या कर दर मɅ कटौती वाèतͪवक Ǿप से

उस रिजèĚȣकृत åयिÈत ɮवारा Ĥदाय कȧ गई माल या सेवाओं या दोनɉ कȧ कȧमत मɅ समǾप कटौती मɅ

पǐरणत हुई है, कȧ जांच करने के ͧलए सशÈत करती है ।

2.

यह अͬधसूचना 1 अÈतूबर, 2024 से लागू मानी जाएगी ।

[सं.सं.वा0कर/जी0एस0टी0/01/2020]

झारखंड रा᭔यपाल के आदेश से,

अमीत कुमार,

आयुᲦ,

वािण᭔य-कर िवभाग।

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

Jharkhand Gazette (Extraordinary) 327-- 50.