THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

4 AASHWIN 1947 (S)

RANCHI FRIDAY 26^TH SEPTEMBER, 2025

COMMERCIAL TAXES DEPARTMENT

--------

NOTIFICATION

26^th September, 2025

Notification No.- 10/2025 – State Tax(Rate)

S.O. No. 43, Dated 26^th September, 2025-- 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), and in supersession

of the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 02/2017-

State Tax (Rate), dated the 29^th June, 2017 published in the Gazette of Jharkhand, Extraordinary, vide

S.O. No. 32, dated the 29^th June, 2017, except as respects things done or omitted to be done before such

supersession, the Government of Jharkhand, being satisfied that it is necessary in the public interest so

to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the

description of which is specified in column (3) of the Schedule appended to this notification, falling

under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the

corresponding entry in column (2) of the said Schedule, from the whole of the State tax leviable thereon

under section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017).

No. 444

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

SCHEDULE

S. No.

Chapter/Heading/Sub-

heading/Tariff item

Description of goods

(1)

(2)

(3)

1.

0101

Live asses, mules and hinnies

2.

0102

Live bovine animals

3.

0103

Live swine

4.

0104

Live sheep and goats

5.

0105

Live poultry, that is to say, fowls of the species Gallus

domesticus, ducks, geese, turkeys and guinea fowls

6.

0106

Other live animals such as Mammals, Birds, Insects

7.

0201

Meat of bovine animals, fresh or chilled

8.

0203, 0204, 0205, 0206,

0207, 0208, 0209

All goods, fresh or chilled

9.

0202, 0203, 0204, 0205,

0206, 0207, 0208, 0209,

0210

All goods, other than fresh or chilled, other than pre-packaged

and labelled

10.

03

Fish seeds, prawn / shrimp seeds whether or not processed,

cured or in frozen state [other than goods falling under Chapter

3 and attracting 2.5%]

11.

0301

Live fish

12.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat

of heading 0304

13.

0304,

0306,

0307,

0308,0309

All goods, fresh or chilled

14.

0303, 0304, 0305, 0306,

0307, 0308, 0309

All goods, other than fresh or chilled, and other than pre-

packaged and labelled

15.

0401

Fresh milk and pasteurised milk, including separated milk, milk

and cream, not concentrated nor containing added sugar or other

sweetening matter, UHT milk

16.

0403

Curd, Lassi, Butter milk, other than pre-packaged and labelled

17.

0406

Chena or paneer, whether or not pre-packaged and labelled

18.

0407

Birds' eggs, in shell, fresh, preserved or cooked

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

19.

0409

Natural honey, other than pre-packaged and labelled

20.

0501

Human hair, unworked, whether or not washed or scoured;

waste of human hair

21.

0504

All goods, fresh or chilled

22.

0504

All goods, other than fresh or chilled, other than pre-packaged

and labelled

23.

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply

prepared (but not cut to shape), treated with acid or gelatinised;

powder and waste of these products

24.

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and

beaks; antlers; etc.

25.

0511

Semen including frozen semen

26.

6

Live trees and other plants; bulbs, roots and the like; cut flowers

and ornamental foliage

27.

0701

Potatoes, fresh or chilled

28.

0702

Tomatoes, fresh or chilled

29.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables,

fresh or chilled

30.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible

brassicas, fresh or chilled

31.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or

chilled

32.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and

similar edible roots, fresh or chilled

33.

0707

Cucumbers and gherkins, fresh or chilled

34.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

35.

0709

Other vegetables, fresh or chilled.

36.

0710

Vegetables (uncooked or cooked by steaming or boiling in

water), frozen

37.

0711

Vegetables provisionally preserved, but unsuitable in that

state for immediate consumption

38.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but

not further prepared

39.

0713

Dried leguminous vegetables, shelled, whether or not skinned or

split other than pre-packaged and labelled

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

40.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes

and similar roots and tubers with high starch or inulin content,

fresh or chilled, dried; sago pith.

41.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes

and similar roots and tubers with high starch or inulin content,

frozen, whether or not sliced or in the form of pellets, other than

pre-packaged and labelled

42.

08

Dried makhana, whether or not shelled or peeled, other than pre-

packaged and labelled

43.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

44.

0801

Brazil nuts, fresh, whether or not shelled or peeled

45.

0802

Other nuts, fresh such as Almonds, Hazelnuts or filberts

(Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,

Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts,

fresh, whether or not shelled or peeled

46.

0803

Bananas, including plantains, fresh or dried

47.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and

mangosteens, fresh.

48.

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines

and satsumas); clementines, wilkings and similar citrus hybrids,

Grapefruit, including pomelos, Lemons (Citrus limon, Citrus

limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

49.

0806

Grapes, fresh

50.

0807

Melons (including watermelons) and papaws (papayas), fresh

51.

0808

Apples, pears and quinces, fresh

52.

0809

Apricots, cherries, peaches (including nectarines), plums and

sloes, fresh

53.

0810

Other fruit such as strawberries, raspberries, blackberries,

mulberries and loganberries, black, white or red currants and

gooseberries, cranberries, bilberries and other fruits of the genus

vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates,

Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi,

fresh

54.

0813

Tamarind dried

55.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

56.

07, 09 or 10

All goods of seed quality

57.

0901

Coffee beans, not roasted

58.

0902

Unprocessed green leaves of tea

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

59.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway;

juniper berries of seed quality

60.

0910 11 10

Fresh ginger, other than in processed form

61.

0910 30 10

Fresh turmeric, other than in processed form

62.

1001

Wheat and meslin, other than pre-packaged and labelled

63.

1002

Rye, other than pre-packaged and labelled

64.

1003

Barley, other than pre-packaged and labelled

65.

1004

Oats, other than pre-packaged and labelled

66.

1005

Maize (corn), other than pre-packaged and labelled

67.

1006

Rice, other than pre-packaged and labelled

68.

1007

Grain sorghum, other than pre-packaged and labelled

69.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar,

Bajra, Ragi, other than pre-packaged and labelled

70.

1101

Wheat or meslin flour, other than pre-packaged and labelled

71.

1102

Cereal flours other than of wheat or meslin, maize (corn) flour,

rye flour etc, other than pre-packaged and labelled

72.

1103

Cereal groats, meal and pellets, other than pre-packaged and

labelled

73.

1104

Cereal grains hulled

74.

1105

Flour, meal, powder, flakes, granules or pellets of potatoes,

other than pre-packaged and labelled

75.

1106

Flour, meal, powder of the dried leguminous vegetables of

heading 0713 (pulses) [other than guar meal (HS 1106 10 10)

and guar gum refined split (HS 1106 10 90)], of sago or of roots

or tubers of heading 0714 or of the products of Chapter 8 i.e. of

tamarind, of singoda, mango flour, etc. other than pre-packaged

and labelled

76.

1106 10 10

Guar meal

77.

12

All goods of seed quality

78.

1201

Soya beans, whether or not broken, of seed quality

79.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not

shelled or broken, of seed quality

80.

1204

Linseed, whether or not broken, of seed quality

81.

1205

Rape or colza seeds, whether or not broken, of seed quality

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

82.

1206

Sunflower seeds, whether or not broken, of seed quality

83.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,

cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,

Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy

seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or

not broken, of seed quality

84.

1209

Seeds, fruit and spores, of a kind used for sowing. Explanation:

This entry does not cover seeds meant for any use other than

sowing

85.

1210

Hop cones, fresh

86.

1210 10 00

Hop cones, neither ground nor powdered nor in the form of

pellets

87.

1211

Plants and parts of plants (including seeds and fruits), of a kind

used primarily in perfumery, in pharmacy or for insecticidal,

fungicidal or similar purpose, fresh or chilled

88.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar

cane, fresh or chilled

89.

1213

Cereal straw and husks, unprepared, whether or not chopped,

ground, pressed or in the form of pellets

90.

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,

sainfoin, forage kale, lupines, vetches and similar forage

products, whether or not in the form of pellets

91.

1301

Lac and Shellac

92.

1401

Sal leaves, siali leaves, sisal leaves, sabai grass

93.

1404 90 40

Betel leaves

94.

1404 90 60

Coconut shell, unworked

95.

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks

96.

1701 or 1702

(i) Jaggery of all types including Cane Jaggery (gur), Palmyra

Jaggery,

other

than

pre-packaged

and

labeled

(ii) Khandsari Sugar, other than pre-packaged and labelled (iii)

Rab,other than pre-packaged and labelled

97.

1901

Food preparation of millet flour, in powder form, containing at

least 70% millets by weight, other than pre-packaged and

labelled

98.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice,

commonly known as Chira, parched rice, commonly known as

khoi, parched paddy or rice coated with sugar or gur, commonly

known as Murki, other than pre-packaged and labelled

99.

1905

Pappad, by whatever name it is known

100.

1905 or 2106

Khakhra; Bread (branded or otherwise), Pizza bread, roti,

chapathi, paratha, parotta and other Indian breads by any name

called

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

101.

2009 89 90

Tender coconut water other than pre-packaged and labelled

102.

2106

Prasadam supplied by religious places like temples, mosques,

churches, gurudwaras, dargahs, etc

103.

2201

Water (other than aerated, mineral, distilled, medicinal, ionic,

battery, de-mineralized and water sold in sealed unit container)

104.

2201

Non-alcoholic Toddy, Neera including date and palm neera

105.

2301, 2302, 2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry

feed andcattle feed, including grass, hay andstraw, supplement

andadditives, wheat bran andde-oiled cake other than rice bran

106.

2306

De-oiled rice bran

107.

2306

Cotton seed oil cake

108.

2302, 2309

Husk of pulses including Chilka, Concentrates including chuni

or churi, Khanda

109.

2501

Salt (including table salt and denatured salt) and pure sodium

chloride, whether or not in aqueous solutions or containing

added anti-caking or free flowing agents; sea water

110.

26

Uranium Ore concentrate

111.

2716 00 00

Electrical energy

112.

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to

IS specification No.5470 : 2002

113.

30 or any other Chapter

Drugs or medicines listed in Annexure I

114.

3002

Human Blood and its components

115.

3006

All types of contraceptives

116.

3101

All goods and organic manure, other than pre-packaged and

labelled

117.

3304

Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur,

Alta

118.

3825

Municipal waste, sewage sludge, clinical waste

119.

3926

Plastic bangles

120.

4014

Condoms and contraceptives

121.

4016

Erasers

122.

4401

Firewood or fuel wood

123.

4402

Wood charcoal (including shell or nut charcoal), whether or not

agglomerated

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

124.

44 or 68

Deities made of stone, marble or wood

125.

46

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves,

sabai grass, including sabai grass rope

126.

46

Plates and cups made up of all kinds of leaves/ flowers/bark

127.

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold

by the Government Treasuries or Vendors authorized by the

Government

128.

4802

Uncoated paper and paperboard,of a kind used for writing,

printing or other graphic purposes, in rolls or rectangular

(including square) sheets, of any size, other than paper of

heading 4801 or 4803,used for exercise book, graph book,

laboratory note book and notebooks

129.

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

130.

4820

Exercise book, graph book, laboratory note book and notebooks

131.

48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the

Government of India

132.

4901

Printed books, including Braille books

133.

4902

Newspapers, journals and periodicals, whether or not illustrated

or containing advertising material

134.

4903

Children's picture, drawing or colouring books

135.

4904 00 00

Music, printed or in manuscript, whether or not bound or

illustrated

136.

4905

Maps and hydrographic or similar charts of all kinds, including

atlases, wall maps, topographical plans and globes, printed

137.

4907

Duty Credit Scrips

138.

5001

Silkworm laying, cocoon

139.

5002

Raw silk

140.

5003

Silk waste

141.

5101

Wool, not carded or combed

142.

5102

Fine or coarse animal hair, not carded or combed

143.

5103

Waste of wool or of fine or coarse animal hair

144.

52

Gandhi Topi, Khadi yarn

145.

50 to 55

Khadi fabric, sold through Khadi and Village Industries

Commission(KVIC) and KVIC certified institutions/outlets

9

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

146.

5303

Jute fibres, raw or processed but not spun

147.

5305

Coconut, coir fibre

148.

53

Coir pith compost other than pre-packaged and labelled

149.

63

Indian National Flag

150.

6703

Human hair, dressed, thinned, bleached or otherwise worked

151.

6912 00 40

Earthen pot and clay lamps

152.

69

Idols made of clay

153.

7018

Glass bangles (except those made from precious metals)

154.

7117

Bangles of lac/shellac

155.

8201

Agricultural implements manually operated or animal driven i.e.

Hand tools, such as spades, shovels, mattocks, picks, hoes, forks

and rakes; axes, bill hooks and similar hewing tools; secateurs

and pruners of any kind; scythes, sickles, hay knives, hedge

shears, timber wedges and other tools of a kind used in

agriculture, horticulture or forestry other than ghamella.

156.

8214

Pencil sharpeners

157.

8445

Charkha for hand spinning of yarns, including amber charkha

158.

8446

Handloom [weaving machinery]

159.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft

launch vehicles

160.

9021

Hearing aids

161.

92

Indigenous handmade musical instruments as listed in Annexure

II

162.

9603

Muddhas made of sarkanda, Brooms or brushes, consisting of

twigs or other vegetable materials, bound together, with or

without handles

163.

9608,9609

Pencils (including propelling or sliding pencils), crayons,

pastels, drawing charcoals, writing or drawing chalksand tailor’s

chalk;Slate pencils and chalk sticks

164.

9610 00 00

Slates

165.

9619 00 10 or 9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons

166.

9803

Passenger baggage

167.

Any chapter

Puja samagri namely:-

(i)

Rudraksha, rudraksha mala, tulsikanthi mala,

10

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

panchgavya (mixture of cowdung, desi ghee, milk

and curd);

(ii)

Sacred thread (commonly known as yagnopavit);

(iii)

Wooden khadau;

(iv)

Panchamrit,

(v)

Vibhuti,

(vi)

Unbranded honey

(vii)

Wick for diya.

(viii)

Roli

(ix)

Kalava (Raksha sutra)

(x)

Chandan tika

168.

-

Supply of lottery by any person other than State Government,

Union Territory or Local authority subject to the condition that

the supply of such lottery has suffered appropriate Central tax,

State tax, Union Territory tax or integrated tax, as the case may

be, when supplied by State Government, Union Territory or

local authority, as the case may be, to the lottery distributor or

selling agent appointed by the State Government, Union

Territory or local authority, as the case may be.

169.

-

Supply of goods by a Government entity to Central

Government, State Government, Union Territory, local authority

or any person specified by Central Government, State

Government, Union Territory or local authority, against

consideration received from Central Government, State

Government, Union Territory or local authority in the form of

grants

170.

Any Chapter

Parts for manufacture of hearing aids

171.

Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)

172.

Any Chapter

Supply of gift items received by the President, Prime Minister,

Governor or Chief Minister of any State or Union territory, or

any public servant, by way of public auction by the

Government, where auction proceeds are to be used for public

or charitable cause.

Explanation.- For the purposes of this Schedule,-

(a) the expressions, -

(i)

“unit container” means a package, whether large or small (for example, tin, can, box, jar,

bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined

quantity or number, which is indicated on such package;

(ii)

“pre-packaged and labelled” means all commodities that are intended for retail sale and

containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in clause

(l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in

which the commodity is pre-packed or a label securely affixed thereto is required to bear

the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and

the rules made thereunder;

11

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

(iii)

“tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff

item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs

Tariff Act, 1975 (51 of 1975);

(iv)

“Government entity” shall mean an authority or a board or any other body including a

society, trust, corporation, which is-

(a)

set up by an Act of Parliament or State Legislature; or

(b)

established by any Government,

with 90 percent or more participation by way of equity or control, to carry out a function

entrusted by the Central Government, State government, Union territory or a local

authority;

(b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 including the

Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may

be, apply to the interpretation of this notification.

2.

This notification shall be deemed to be effective from the 22^th day of September, 2025.

[File. No. Va.Kar/GST/07/2016 (Part)]

By the order of the Governor of Jharkhand,

Ameet Kumar

Commissioner,

Commercial Taxes Department

12

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

Annexure-I

[See S. No. 113 of the Schedule]

List of drugs or medicines

1.

Gene Therapy

2.

Agalsidase Beta

3.

Imiglucerase

4.

Eptacog alfa activated recombinant coagulation factor VIIa

5.

Onasemnogene abeparvovec

6.

Asciminib

7.

Mepolizumab

8.

Pegylated Liposomal Irinotecan

9.

Daratumumab

10.

Daratumumab subcutaneous

11.

Teclistamab

12.

Amivantamab

13.

Alectinib

14.

Risdiplam

15.

Obinutuzumab

16.

Polatuzumab vedotin

17.

Entrectinib

18.

Atezolizumab

19.

Spesolimab

20.

Velaglucerase Alpha

21.

Agalsidase Alfa

22.

Rurioctocog Alpha Pegol

23.

Idursulphatase

24.

Alglucosidase Alfa

25.

Laronidase

26.

Olipudase Alfa

27.

Tepotinib

28.

Avelumab

29.

Emicizumab

30.

Belumosudil

31.

Miglustat

32.

Velmanase Alfa

33.

Alirocumab

34.

Evolocumab

35.

Cystamine Bitartrate

36.

CI-Inhibitor injection

37.

Inclisiran

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

Annexure-II

[See S. No. 161 of the Schedule]

List of indigenous handmade musical instruments

1.

Bulbul Tarang

2.

Dotar, Dotora, or Dotara

3.

Ektara

4.

Getchu Vadyam or Jhallari

5.

Gopichand or Gopiyantra or Khamak

6.

Gottuvadhyam or Chitravina

7.

Katho

8.

Sarod

9.

Sitar

10.

Surbahar

11.

Surshringar

12.

Swarabat

13.

Swarmandal

14.

Tambura

15.

Tumbi

16.

Tuntuna

17.

Magadi Veena

18.

Hansaveena

19.

Mohan Veena

20.

Nakula Veena

21.

Nanduni

22.

Rudra Veena

23.

Saraswati Veena

24.

Vichitra Veena

25.

Yazh

26.

Ranjan Veena

27.

Triveni Veena

28.

Chikara

29.

Dilruba

30.

Ektara violin

31.

Esraj

32.

Kamaicha

33.

Mayuri Vina or Taus

34.

Onavillu

35.

Behala(violin type)

36.

Pena or Bana

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Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

37.

Pulluvan veena - one stringed violin

38.

Ravanahatha

39.

Folk sarangi

40.

Classical sarangi

41.

Sarinda

42.

Tar shehnai

43.

Gethu or Jhallari

44.

Gubguba or Jamuku - Percussion string instrument

45.

Pulluvankutam

46.

Santoor - Hammered chord box

47.

Pepa

48.

Pungi or Been

49.

Indian Harmonium: Double reed

50.

Kuzhal

51.

Nadaswaram

52.

Shehnai

53.

Sundari

54.

Tangmuri

55.

Alghoza - double flute

56.

Bansuri

57.

Venu (Carnatic flute) Pullanguzhal

58.

Mashak

59.

Titti

60.

Sruti upanga

61.

Gogona

62.

Morsing

63.

Shruti box

64.

Harmonium (hand-pumped)

65.

Ekkalam

66.

Karnal

67.

Ramsinga

68.

Kahal

69.

Nagphani

70.

Turi

71.

Dhad

72.

Damru

73.

Dimadi

74.

Dhol

75.

Dholak

76.

Dholki

77.

Duggi

15

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

78.

Ghat singhari or gada singari

79.

Ghumot

80.

Gummeta

81.

Kanjira

82.

Khol

83.

Kinpar and Dhopar (tribal drums)

84.

Maddale

85.

Maram

86.

Mizhavu

87.

Mridangam

88.

Pakhavaj

89.

Pakhavaj jori - Sikh instrument similar to table

90.

Panchamukha vadyam

91.

Pung

92.

Shuddha madalam or Maddalam

93.

Tabala/tabl/chameli - goblet drum

94.

Tabla

95.

Tablatarang - set of tablas

96.

Tamte

97.

Thanthi Panai

98.

Thimila

99.

Tumbak, tumbaknari, tumbaknaer

100.

Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles

101.

Kanjira - small frame drum with one jingle

102.

Kansi - small without jingles

103.

Patayani thappu - medium frame drum played with hands

104.

Chenda

105.

Dollu

106.

Dhak

107.

Dhol

108.

Dholi

109.

Idakka

110.

Thavil

111.

Udukai

112.

Chande

113.

Nagara - pair of kettledrums

114.

Pambai - unit of two cylindrical drums

115.

Parai thappu, halgi - frame drum played with two sticks

116.

Sambal

117.

Stick daff or stick duff - daff in a stand played with sticks

118.

Tamak

16

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

119.

Tasha - type of kettledrum

120.

Urumee897

121.

Jaltarang Chimpta - fire tong with brass jingles

122.

Chengila - metal disc

123.

Elathalam

124.

Geger - brass vessel

125.

Ghatam and Matkam (Earthenware pot drum)

126.

Ghungroo

127.

Khartal or Chiplya

128.

Manjeera or jhanj or taal

129.

Nut - clay pot

130.

Sankarjang - lithophone

131.

Thali - metal plate

132.

Thattukazhi mannai

133.

Kanch tarang, a type of glass harp

134.

Kashtha tarang, a type of xylophone.

17

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

वािणǛ-कर िवभाग

--------

अिधसूचना

अिधसूचना संo. 10

/2025- रा̕ य कर (दर)

एस. ओ. सं. 43, िदनांक

26 िसतɾर, 2025--झारखǷ

माल और सेवा कर

अिधिनयम, 2017 (2017 का 12) कᳱ धारा 11 कᳱ उप-धारा (1) अिधसूचना सं᭎या 02/2017-

रा᭔य कर

)

दर

(

, ᳰदनांक 29 जून, 2017, िजसे एस. ओ. सं. 32, ᳰदनांक 29 जून, 2017 के तहत

झारखǷ

के राजपᮢ, असाधारण, मᱶ ᮧकािशत ᳰकया गया था, का अिधᮓमण करते ᱟए, िसवाय उन

बातᲂ के जो ऐसे अिधᮓमण से पहले कᳱ गई हᱹ या करने से छोड़ी गई हᱹ, रा᭔य सरकार, यह संतु᳥

होने पर ᳰक लोक िहत मᱶ ऐसा करना आव᭫यक है, पᳯरषद कᳱ िसफाᳯरशᲂ पर, एत᳏ारा माल कᳱ

अंतररा᭔यीय आपूᳶतᭅ को, िजसका िववरण इस अिधसूचना से संलᲨ अनुसूची के ᭭तंभ )3) मᱶ िविन᳸दᭅ᳥

है, और जो टैᳯरफ मद , उप

-

शीषᭅक, शीषᭅक या अ᭟याय, जैसा भी मामला हो, के अंतगᭅत आता है,

जैसा ᳰक उᲦ अनुसूची के ᭭तंभ )2) मᱶ संबंिधत ᮧिवि᳥ मᱶ िविन᳸दᭅ᳥ है, झारखǷ

माल और सेवा

कर अिधिनयम, 2017 (2017 का 12) कᳱ धारा 9 के तहत उस पर लगने वाले संपूणᭅ रा᭔य कर से

छूट देती है।

अनुसूची

ᮓम

सं᭎या

अ᭟याय

/

शीषᭅक

/

उप

-

शीषᭅक

/

टैᳯरफ

मद

माल का िववरण

(1)

(2)

(3)

173. 0101

जीिवत गधे, खᲬर और िहि᳖यां

174. 0102

जीिवत गोवंशीय पशु

175. 0103

जीिवत सूअर

176. 0104

जीिवत भेड़ और बकᳯरयां

177. 0105

जीिवत मुगᱮ, अथाᭅत्, गैलस डोमेि᭭टकस ᮧजाित के मुगᱷ, बᱫख,

हंस, टक᳹ और िगनी फाउल

178. 0106

अ᭠य जीिवत जानवर जैसे ᭭तनधारी, पᭃी, कᳱड़े

179. 0201

गोवंशीय पशुᲐ का मांस, ताजा या ठंडा

180. 0203, 0204, 0205,

0206, 0207, 0208,

0209

सभी माल, ताजा या ठंडा

181. 0202, 0203, 0204,

0205, 0206, 0207,

0208, 0209, 0210

सभी माल, ताजा या ठंडे के अलावा, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

182. 03

मछली के बीज, झᱭगा

/

ि᮰᭥प

के

बीज

चाहे

संसािधत

, उपचाᳯरत या

जमी ᱟई अव᭭था मᱶ हᲂ

]

अ᭟याय

3 के अंतगᭅत आने वाले और 2.5%

18

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

आकᳶषᭅत करने वाले माल के अलावा[

183. 0301

जीिवत मछली

184. 0302

मछली, ताजी या ठंडी, शीषᭅक 0304 कᳱ मछली पᳯᲵका

)

ᳰफले᭗स

(

और

अ᭠य

मछली

मांस

को

छोड़कर

185. 0304, 0306, 0307,

0308,0309

सभी माल, ताजा या ठंडा

186. 0303, 0304, 0305,

0306, 0307, 0308,

0309

सभी माल, ताजा या ठंडे के अलावा, और ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

187. 0401

ताजा दूध और पा᳟ुरीकृत दूध, िजसमᱶ अलग ᳰकया ᱟआ दूध, दूध

और ᮓᳱम शािमल है, िजसमᱶ चीनी या अ᭠य मीठा करने वाले पदाथᭅ

नहᱭ िमलाए गए हᱹ, यूएचटी दूध

188. 0403

दही, ल᭭सी, छाछ, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

189. 0406

छेना या पनीर, चाहे ᮧी

-

पैके᭔ड

और

लेबल

ᳰकया

हो

या

नहᱭ

190. 0407

पिᭃयᲂ के अंडे, िछलके सिहत, ताजा, संरिᭃत या पके ᱟए

191. 0409

ᮧाकृितक शहद, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

192. 0501

मानव बाल, असंसािधत, चाहे धोया या साफ़ ᳰकया गया हो या

नहᱭ; मानव बाल का अपिश᳥

193. 0504

सभी माल, ताजा या ठंडा

194. 0504

सभी माल, ताजा या ठंडे के अलावा, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

195. 0506

सभी माल अथाᭅत् हि᲻यां और सᱭग

-

कोर, असंसािधत, वसा रिहत,

सामा᭠य ᱨप से तैयार

)

लेᳰकन

आकार

मᱶ

नहᱭ

काटा

गया

(

, एिसड या

िजलेᳯटनयुᲦ के साथ उपचाᳯरत; इन उ᭜पादᲂ का पाउडर और अपिश᳥

196. 0507 90

सभी माल अथाᭅत् खुर का आटा; सᱭग का आटा; खुर, पंजे, नाखून

और चᲂच; सᱭग आᳰद।

197. 0511

वीयᭅ िजसमᱶ जमे ᱟए वीयᭅ शािमल हᱹ

198. 6

जीिवत पेड़ और अ᭠य पौधे; ब᭨ब, जड़ᱶ और इसी तरह; कटे ᱟए

फूल और सजावटी पᱫे

199. 0701

आलू, ताजा या ठंडा

200. 0702

टमाटर, ताजा या ठंडा

201. 0703

᭡याज, शलोट, लहसुन, लीक और अ᭠य एिलयािसयस सि᭣जयां,

ताजा या ठंडी

202. 0704

पᱫागोभी, फूलगोभी, को᭨हाबी, केल और इसी तरह कᳱ खा᳒

ᮩैिसका, ताजा या ठंडी

203. 0705

लेᲷूस

)

लै᭍टुका

सैᳯटवा

(

और

िचकोरी

)

िसकोᳯरयम

एसपीपी

(.

, ताजा

या ठंडा

204. 0706

गाजर, शलजम, सलाद चुकंदर, साि᭨सफाई, सेलेᳯरयक, मूली और

इसी तरह कᳱ खा᳒ जड़ᱶ, ताजा या ठंडी

205. 0707

खीरे और घेरᳰक᭠स, ताजा या ठंडे

206. 0708

फलीदार सि᭣जयां, िछलके वाली या िबना िछलके वाली, ताजा या

ठंडी।

207. 0709

अ᭠य सि᭣जयां, ताजा या ठंडी।

208. 0710

सि᭣जयां

)

िबना

पकᳱ

या

भाप

मᱶ

या

पानी

मᱶ

उबालकर

पकाई

ᱟई

(

,

जमी ᱟई

19

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

209. 0711

सि᭣जयां अ᭭थायी ᱨप से संरिᭃत, लेᳰकन उस ि᭭थित मᱶ त᭜काल

उपभोग के िलए अनुपयुᲦ

210. 0712

सूखी सि᭣जयां, साबुत, कटी ᱟई, टुकड़ᲂ मᱶ, टूटी ᱟई या पाउडर के

ᱨप मᱶ, लेᳰकन आगे तैयार नहᱭ कᳱ गई

211. 0713

सूखी फलीदार सि᭣जयां, िछलके वाली, चाहे िछलका उतारा गया हो

या िवभािजत ᳰकया गया हो, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अ

लावा

212. 0714

कसावा, अरारोट, सालेप, यᱨशलेम आᳯटचोक, शकरकंद और उᲬ

᭭टाचᭅ या इनुिलन सामᮕी वाली समान जड़ᱶ और कंद, ताजा या ठंडा,

सूखा; साबूदाना।

213. 0714

कसावा, अरारोट, सालेप, यᱨशलेम आᳯटचोक, शकरकंद और उᲬ

᭭टाचᭅ या इनुिलन सामᮕी वाली समान जड़ᱶ और कंद, जमी ᱟई, चाहे

टुकड़ᲂ मᱶ या छरᲄ के ᱨप मᱶ, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

214. 08

सूखा मखाना, चाहे िछलका उतारा ᱟआ हो या नहᱭ, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

215. 0801

नाᳯरयल, ताजा या सूखा, चाहे िछलका उतारा ᱟआ हो या नहᱭ

216. 0801

ᮩाजील न᭗स, ताजा, चाहे िछलका उतारा ᱟआ हो या नहᱭ

217. 0802

अ᭠य मेवे, ताजा जैसे बादाम, हेज़लन᭗स या ᳰफलब᭗सᭅ )Corylus

spp.), अखरोट, चे᭭टनट )Castanea spp.), िप᭭ता,

मैकाडािमया न᭗स, कोला न᭗स )Cola spp.), सुपारी, पाइन

न᭗स, ताजा, चाहे िछलका उतारा ᱟआ हो या नहᱭ

218. 0803

केले, िजसमᱶ ᭡लांटैन भी शािमल है, ताजा या सूखे

219. 0804

खजूर, अंजीर, अनानास, एवोकैडो, अमᱨद, आम और मᱹगो᭭टीन,

ताजा।

220. 0805

खᲵे फल, जैसे संतरे, मᱹडᳯरन

)

टᱶजेरीन

और

स᭜सुमा

सिहत

(

;

᭍लेमᱶटाइन, िवᳲ᭨कं᭏स और इसी तरह के खᲵे संकर, ᮕेपᮨूट, िजसमᱶ

पोमेलो, नᱭबू

)

िसᮝस

िलमन

, िसᮝस िलमोनम

(

और

लाइम

)

िसᮝस

ऑरांटीफोिलया, िसᮝस लैᳯटफोिलया

(

शािमल

हᱹ

, ताजा।

221. 0806

अंगूर, ताजा

222. 0807

खरबूजे

)

तरबूज

सिहत

(

और

पपीते

, ताजा

223. 0808

सेब, नाशपाती और ᳴Ფंस, ताजा

224. 0809

खुबानी, चेरी, आड़ू

)

ने᭍टराइन

सिहत

(

, ᭡लम और ᭭लो, ताजा

225. 0810

अ᭠य फल जैसे ᭭ᮝॉबेरी, रा᭭पबेरी, ᭣लैकबेरी, शहतूत और

लोगानबेरी, काले, सफेद या लाल करंट और गूजबेरी, ᮓैनबेरी,

िबलबेरी और जीनस वै᭍सीिनयम के अ᭠य फल, कᳱवी फल, Ჽूᳯरयन,

पᳶसᭅमॉन, अनार, इमली, सपोटा

)

चीकू

(

, क᭭टडᭅ

-

ए᭡पल

)

आता

(

,

बोर, लीची, ताजा

226. 0813

सूखी इमली

227. 0814

खᲵे फलᲂ या खरबूजे

)

तरबूज

सिहत

(

के

िछलके

, ताजा।

228. 07, 09 या 10

बीज कᳱ गुणवᱫा वाले सभी माल

229. 0901

कॉफᳱ बी᭠स, भुनी ᱟई नहᱭ

230. 0902

चाय कᳱ असंसािधत हरी पिᱫयां

231. 0909

सᲅफ, बादाम, सᲅफ, धिनया, जीरा या कैरवे के बीज; बीज कᳱ

गुणवᱫा वाले जुिनपर बेरीज

232. 0910 11 10

ताजा अदरक, संसािधत ᱨप के अलावा

20

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

233. 0910 30 10

ताजा ह᭨दी, संसािधत ᱨप के अलावा

234. 1001

गेᱠं और मेसिलन, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

235. 1002

राई, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

236. 1003

जौ, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

237. 1004

जई, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

238. 1005

मᲥा

)

कॉनᭅ

(

, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

239. 1006

चावल, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

240. 1007

अनाज ᭔वार, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

241. 1008

बकवीट, बाजरा और कनारी बीज; अ᭠य अनाज जैसे ᭔वार, बाजरा,

रागी, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

242. 1101

गेᱠं या मेसिलन का आटा, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

243. 1102

गेᱠं या मेसिलन के अलावा अनाज का आटा, मᲥा

)

कॉनᭅ

(

का

आटा

,

राई का आटा आᳰद, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

244. 1103

अनाज का दिलया, भोजन और छरᱷ, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

245. 1104

िछलका उतरे ᱟए अनाज

246. 1105

आलू का आटा, भोजन, पाउडर, ᭢ले᭍स, दाने या छरᱷ, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

247. 1106

शीषᭅक 0713 कᳱ सूखी फलीदार सि᭣जयᲂ

)

दालᲂ

(

का

आटा

, भोजन,

पाउडर

]

᭏वार

मील

)

HS 1106 10 10) और ᭏वार गम ᳯरफाइंड

ि᭭᭡लट )HS 1106 10 90) के अलावा[, साबूदाना या शीषᭅक

0714 कᳱ जड़ᲂ या कंदᲂ या अ᭟याय 8 के उ᭜पादᲂ यानी इमली,

ᳲसंघाड़ा, आम का आटा आᳰद का, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

248. 1106 10 10

᭏वार मील

249. 12

बीज कᳱ गुणवᱫा वाले सभी माल

250. 1201

सोयाबीन, चाहे टूटा ᱟआ हो या नहᱭ, बीज कᳱ गुणवᱫा का

251. 1202

मूंगफली, भुनी ᱟई या अ᭠यथा पकाई ᱟई नहᱭ, चाहे िछलका उतारा

ᱟआ हो या टूटा ᱟआ, बीज कᳱ गुणवᱫा का

252. 1204

अलसी, चाहे टूटी ᱟई हो या नहᱭ, बीज कᳱ गुणवᱫा का

253. 1205

रेप या को᭨जा के बीज, चाहे टूटे ᱟए हᲂ या नहᱭ, बीज कᳱ गुणवᱫा

के

254. 1206

सूरजमुखी के बीज, चाहे टूटे ᱟए हᲂ या नहᱭ, बीज कᳱ गुणवᱫा के

255. 1207

अ᭠य ितलहन और तैलीय फल

)

यानी

ताड़

के

नट

और

िगरी

, कपास

के बीज, अरंडी के तेल के बीज, ितल के बीज, सरसᲂ के बीज,

कुसुम )Carthamus tinctorius) के बीज, खरबूजे के बीज,

खसखस के बीज, अजवायन, आम कᳱ िगरी, नाइजर बीज, कोकम (

चाहे

टूटा

ᱟआ

हो

या

नहᱭ

, बीज कᳱ गुणवᱫा के

256. 1209

बीज, फल और बीजाणु, जो बोने के िलए उपयोग ᳰकए जाते हᱹ।

᭭प᳥ीकरण

:

इस

ᮧिवि᳥

मᱶ

बोने

के

अलावा

ᳰकसी

अ᭠य

उपयोग

के

िल

ए

बीज

शािमल

नहᱭ

हᱹ

257. 1210

हॉप शंकु, ताजा

258. 1210 10 00

हॉप शंकु, न तो िपसे ᱟए और न ही पाउडर के ᱨप मᱶ और न ही

छरᲄ के ᱨप मᱶ

21

Jharkhand Gazette (Extraordinary), Friday, 26^th September, 2025

259. 1211

पौधे और पौधᲂ के िह᭭से

)

बीज

और

फल

सिहत

(

, जो मु᭎य ᱨप से

इᮢ, फामᱷसी या कᳱटनाशक, कवकनाशी या इसी तरह के उ᳎े᭫य के

िलए उपयोग ᳰकए जाते हᱹ, ताजा या ठंडा

260. 1212

ᳯट᲻ी बी᭠स, समुᮤी शैवाल और अ᭠य शैवाल, चुकंदर और ग᳖ा,

ताजा या ठंडा

261. 1213

अनाज का भूसा और भूसी, िबना तैयारी के, चाहे कटा ᱟआ, िपसा

ᱟआ, दबाया ᱟआ या छरᲄ के ᱨप मᱶ हो

262. 1214

᭭वीड, मᱹगो᭨ड, चारा जड़ᱶ, घास, ᭨यूसनᭅ

)

अ᭨फा᭨फा

(

, ितपितया

घास, सेनफोइन, चारा केल, ᭨यूिपन, वेच और इसी तरह के चारा

उ᭜पाद, चाहे छरᲄ के ᱨप मᱶ हᲂ या नहᱭ

263. 1301

लाख और चपड़ा

264. 1401

साल के पᱫे, िसयाली के पᱫे, िससल के पᱫे, सबाई घास

265. 1404 90 40

पान के पᱫे

266. 1404 90 60

नाᳯरयल का खोल, असंसािधत

267. 1404 90 90

झाड़ू या झाड़ू कᳱ छड़ᱶ बनाने के िलए वन᭭पित सामᮕी

268. 1701 या 1702

(i) सभी ᮧकार का गुड़, िजसमᱶ ग᳖े का गुड़, ताड़ का गुड़

शािमल है, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

)

ii) खांडसारी

चीनी, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

)

iii) राब, ᮧी-

पैके᭔ड

और

लेबल

वाले

के

अलावा

269. 1901

बाजरे के आटे का खा᳒ तैयारी, पाउडर के ᱨप मᱶ, िजसमᱶ वजन के

िहसाब से कम से कम 70% बाजरा हो, ᮧी

-

पैके᭔ड

और

लेबल वाले

के अलावा

270. 1904

फूला ᱟआ चावल, िजसे आमतौर पर मुरी के नाम से जाना जाता है,

चपटा या पीटा ᱟआ चावल, िजसे आमतौर पर िचड़ा के नाम से

जाना जाता है, भुना ᱟआ चावल, िजसे आमतौर पर खोई के नाम से

जाना जाता है, चीनी या गुड़ से लेिपत भुना ᱟआ धान या चावल,

िजसे आमतौर पर मुरकᳱ के नाम से जाना जाता है, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

271. 1905

पापड़, चाहे ᳰकसी भी नाम से जाना जाए

272. 1905 या 2106

खाखरा; ᮩेड

)

ᮩांडेड

या

अ᭠यथा

(

, िपᲯा ᮩेड, रोटी, चपाती,

पराठा, परोटा और ᳰकसी भी नाम से पुकारे जाने वाले अ᭠य भारतीय

ᮩेड

273. 2009 89 90

कᲬा नाᳯरयल पानी, ᮧी

-

पैके᭔ड

और

लेबल

वाले

के

अलावा

274. 2106

धाᳶमᭅक ᭭थानᲂ जैसे मंᳰदरᲂ, मि᭭जदᲂ, चचᲄ, गुᱧ᳇ारᲂ, दरगाहᲂ आᳰद

᳇ारा आपूᳶतᭅ ᳰकया गया ᮧसादम

275. 2201

पानी

)

वाताियत, खिनज, आसुत, औषधीय, आयिनक, बैटरी, िव-

खिनज

और

सीलबंद इकाई कंटेनर मᱶ बेचे जाने वाले पानी के अलावा(

276. 2201

गैर

-

अ᭨कोहल

वाली

ताड़ी

, नीरा िजसमᱶ खजूर और ताड़ कᳱ नीरा

शािमल है

277. 2301, 2302, 2308,

2309

जलीय चारा िजसमᱶ झᱭगा चारा और ᮧॉन चारा, पो᭨ᮝी चारा और

पशु चारा शािमल है, िजसमᱶ घास, भूसा और पुआल, पूरक और

योजक, गेᱠं कᳱ चोकर और डी

-

ऑय᭨ड

केक

)

चावल

कᳱ

भूसी

के

अलावा

(

शािमल

हᱹ

278. 2306

डी

-

ऑय᭨ड

चावल

कᳱ

भूसी

279. 2306

िबनौला कᳱ खली