THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

18 AASHADH 1947 (S)

RANCHI WEDNESDAY 9^th JULY, 2025

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

9^th July,

2025

Notification No.- 24/2024 – State Tax

S.O. No. 23, Dated 9^th July, 2025:- In exercise of the powers conferred by sub-section (2) of section 23 of the

Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the

Council, hereby makes the following amendments in the notification of the Government of Jharkhand, Commercial Taxes

Department, S.O. No. 26 - State Tax, dated the 20^th June, 2017 published in the Gazette of Jharkhand, Extraordinary,

namely:-

In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :-

“Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap,

falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.

2.

This notification shall be deemed to be effective from the 10^th 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

Note: The principal notification no. S.O. No. 26 - State Tax, dated the 20^th June, 2017 was published in the Gazette of

Jharkhand, Extraordinary.

No. 333

2

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

वािणǛ-कर िवभाग

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अिधसूचना

अिधसूचना संo.24/2024- रा̕ य कर

एस. ओ. सं. 23, ᳰदनांक 9 जुलाई, 2025 - झारख᭛ड माल और सेवा कर अͬधǓनयम, 2017 (2017

का 12) कȧ धारा 23 कȧ उपधारा (2) ɮवारा Ĥदƣ शिÈतयɉ का Ĥयोग करते हुए, झारख᭛ड सरकार,

पǐरषद कȧ ͧसफाǐरशɉ के आधार पर, एतदɮवारा, झारख᭛ड के राजपğ, असाधारण, मɅ एस. ओ. सं. 26-

रा᭔य कर, Ǒदनांक 20 जून, 2017 के तहत Ĥकाͧशत, झारख᭛ड सरकार, वािण᭔य-कर िवभाग मɅ

Ǔनàनͧलͨखत संशोधन करती है अथा[त्:-

उÈत अͬधसूचना मɅ, पहले पैराĒाफ के बाद, Ǔनàनͧलͨखत परंतुक अंतःèथाͪपत ͩकया जाएगा:-

“परंतु इस अͬधसूचना मɅ ǓनǑहत कोई भी बात सीमा शुãक टैǐरफ अͬधǓनयम, 1975 (1975 का 51)

कȧ पहलȣ अनुसूची मɅ अÚयाय 72 से 81 के अंतग[त आने वाले धातु èĐैप कȧ आपूǓत[ मɅ लगे ͩकसी

भी åयिÈत पर लागू नहȣं होगी।”।

2. यह अͬधसूचना 10 अÈटूबर, 2024 से लागू मानी जाएगी ।

[सं.सं.वा0कर/जी0एस0टी0/01/2020]

झारखंड रा᭔यपाल के आदेश से,

अमीत कुमार,

आयुᲦ,

वािण᭔य

-

कर िवभाग।

नोट:- मूल अͬधसूचना एस. ओ. सं. 26- रा᭔य कर, ᳰदनांक 20 जून, 2017 झारख᭛ड के राजपğ, असाधारण,

ɮवारा Ĥकाͧशत कȧ गई थी।

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

Jharkhand Gazette (Extraordinary) 333-- 50.