The Commercial Taxes Department, Govt. of Jharkhand on March 22, 2025, issued an amendment in the older notification regarding the categories of supply of services.
This shall come into force from October 10, 2024.
It states that after serial number 5AA, a new serial no shall be inserted, namely:- “5AB” It specifies that the service of renting any immovable property, other than a residential dwelling, applies to both unregistered persons and registered persons.
[Notification No. S.O. No. 5]