Amendments in the Notification No. 2/2017 vide S.O. No.32/2017-State Tax (Rate), dated the 29th June, 2017 - S.O. No. 100 - 35/2017-State Tax Rate - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ------------ NOTIFICATION 18th October, 2017 NOTIFICATION No- 35/2017-State Tax Rate S.O. No. 100 - Dated 20th October, 2017-- 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) , the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 2/2017 vide S.O. No.32/2017-State Tax (Rate), dated the 29th June, 2017 , published in the Jharkhand Gazette , namely:- In the said notification,- (A) in the Schedule,- (i) after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 122A 4907 Duty Credit Scrips ; (ii) after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 150 - 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 ; (B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:- (v) The phrase 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. . 2. This notification shall be deemed to be effective from 13th October, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand K. K. Khandelwal, Principal Secretary-cum Commissioner. Note: -The principal notification No. 2/2017 was published in the Jharkhand Gazette, vide S.O No. 32/2017 -State Tax(Rate), dated the 29th June, 2017 , and was last amended by S.O No. 92/2017-State Tax (Rate) dated the 13th October, 2017.