The Commercial Taxes Department, Jharkhand on March 27, 2023, issued a notification to amend Notification No.12/2017-State Tax (Rate), dated June 2017 related to the exemption of the intra-State supply of services.
This shall come into effect on January 01, 2023.
The following amendments have been made namely: -
• Against. the S. No. 12, in column (3), which states “Services by way of renting of residential dwelling for use as a residence.” after the entry, the following explanation shall be inserted: - “Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of a residential dwelling to a registered person where, –
(i) the registered person is the proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence,
(ii) such renting is on his own account and not that of the proprietorship concern.”;
• S. No. 23 which states “services by way of access to a road or a bridge on payment of toll charges” in 23A and the entries relating thereto, shall be omitted.
[Notification No.- 15/2022 – State Tax(Rate)]
