9911796707
TMI BlogAmendments in the Notification No. 11/2017 vide S.O. No.41/2017- State Tax (Rate), dated the 29th June, 2017- related to Works Contract.X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is necessary in the public interest so to do, hereby makes the following further amendments in the notification no. 11/2017 vide S. O No.41/2017- State Tax (Rate), dated the 29th June, 2017, published in the Jharkhand Gazette, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the words "a local authority or a Governmental authority" the words "a local authority, a Governmental Authority or a Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... autical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 6 -"; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - "(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent or Nil."; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Panchayat under article 243 G of the Constitution. (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90per cent. 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. 11/2017 was published in the Jharkhand Gazette, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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