ont-family: Verdana, sans-serif;">The Jharkhand commercial taxes department on August 23, 2022, further amendments in the notification of the Government of Jharkhand, in the Commercial Taxes Department, No.13/2017-State Tax (Rate), published in the Gazette of Jharkhand, dated June 29, 2017, namely: -
In the said notification, in Table, -
(1) against serial number 1, in column (2), -
(a) the words, figures, and symbols “who has not paid state tax at the rate of 6%,” shall be omitted.
(b) after the proviso, the following proviso shall be inserted, namely: -
“Provided further that nothing contained in this entry shall apply where, -
i.the supplier has taken registration under the CGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forwarding charge; and
ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on the such invoice issued by him.”;
(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority” shall be omitted.
(3) after serial number 5A and the entries relating thereto, entries 5AA shall be inserted.
(4) after Annexure II, Annexure III shall be inserted.
This notification shall come into force on July 18, 2022.
[Notification No. 5/2022-State Tax (Rate)]
