THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4 AASHWIN 1947 (S)
No. 450
RANCHI FRIDAY 26TH SEPTEMBER, 2025
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
26th September, 2025
Notification No.- 14/2025 – State Tax
S.O. No. 49, Dated 26th September, 2025:- In exercise of the powers conferred by sub-section (6) of section 54 of the of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) the Jharkhand Government on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely :– (a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017;
(b) Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below:
2 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025Table
| S. No. | Chapter/Heading/ Sub- heading/ Tariff item | Description of Goods |
| (1) | (2) | (3) |
| 1. | 0802 80 | Areca nuts |
| 2. | 2106 90 20 | Pan masala |
| 3. | 24 | Tobacco and manufactured tobacco substitutes |
| 4. | 3301 | Essential oils |
Explanation.–
(i) In this notification, "tariff item", "heading", "sub-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);
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 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 1st day of October, 2025.
[File. No. Va.Kar/GST/07/2016 (Part)]
By the order of the Governor of Jharkhand,
Ameet Kumar Commissioner,
Commercial Taxes Department
वाकण(cid:475)-रि कवभाग
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अकधसूचना
अकधसूचना संo. 14/2025- रा(cid:789)य रि
एस. ओ. सं.49, कदनां ि 26 कसत(cid:638)र, 2025:- झारख(cid:503) सरािर, झारख(cid:503) माल और सेवा रि अकधकनयम, 2017 (2017 ाि 12) ीि धारा 54 ीि उप-धारा (6) (cid:554)ारा (cid:366)द(cid:517) (cid:304)(cid:389)यं ाि (cid:366)र्योग रिते (cid:352)ए] प(cid:303)रषद् ीि कसफा(cid:303)रं पर] पंजीृि त (cid:681)(cid:304)(cid:389)यं ीि कन(cid:635)कल(cid:304)खत (cid:373)ेणी र्ोि अकधसूकचत रिती है, कज(cid:590)(cid:336) उ(cid:389) अकधकनयम ेि अधीन अनंकतम आधार पर (cid:366)कतदाय ीि अनुमकत नहीं दी जाएगी, अथा(cid:330)त्:–
()िर् ोिई भी (cid:681)(cid:304)(cid:389), कजसने झारख(cid:503) माल और सेवा रि कनयमावली, 2017 ेि कनयम 10 ख ेि अधीन 3 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
सारणी
| . सं. अाय/ ीष/ि उप-ीष / टैरफ मद | वुओं ाि कववरण | |
| (1) | (2) | (3) |
| 1. | 0802 80 | स ुपारी |
| 2. | 2106 90 20 | पान मसाला |
| 3. | 24 | त ंबाूि और कनकमत तंबाूि ेि कव ि |
| 4. | 3301 | आव ितेल |
(cid:729)(cid:700)ीरिण.-
(i) इस अकधसूचना म(cid:336), "टै(cid:303)रफ मद", "उप -ीष(cid:330)", "ीष(cid:330)", और "अ(cid:559)ाय "से , सीमा ु(cid:651) टै(cid:303)रफ अकधकनयम] 1975 (1975 ाि 51) ीि (cid:366)थम अनुसूची म(cid:336) यथा कवकनकद(cid:330)(cid:700) (cid:354)म र्:ोिई टै(cid:303)रफ मद] ीष(cid:330), उप -ीष(cid:330) और अ(cid:559)ाय अकभ(cid:366)ेत है ;
(ii) उ(cid:389) सीमाु(cid:651) टै(cid:303)रफ अकधकनयम] 1975 (1975 ाि 51) ीि (cid:366)थम अनुसूची] कजसम(cid:336) भाग और अ(cid:559)ाय कट(cid:596)ण और (cid:366)थम अनुसूची ेि साधारण (cid:729)(cid:700)ीािर िकट(cid:596)ण स(cid:304)(cid:643)कलत ह(cid:339), ेि कनव(cid:330)चन ेि कलए कनयम] यथासंभव, इस अकधसूचना ेि कनव(cid:330)चन ेि कलए लागू हंगे।
2. यह अकधसूचना 1 अ(cid:387)ू बर, 2025 से लागू मानी जाएगी।
[सं.सं.वा0रि/जी0एस0टी0/07/2016 (ख(cid:503))]
झारखंड रा(cid:475)पाल ेि आदे से,
अमीत ुि मार,
आयु(cid:389),
वाकण(cid:475)-रि कवभाग।
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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 450-- 50.