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TMI BlogThe Jharkhand Goods and Services Tax (Third Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... arkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 23rd March 2018. 2. In the Jharkhand Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one job worker to another or are returned to the principal."; (ii) in rule 124 - (a) in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- "125. Secretary to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; (vii) for rule 134, the following rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- "Explanation. - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.". [File.NoVaKar / GST / 04/ 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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