Notification No.- 02/2024 Rate

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 23 SHRAWAN 1946 (S) RANCHI WEDNESDAY 14th AUGUST, 2024 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th August, 2024 Notification No.- 02/2024 – State Tax(Rate) S.O. No. 9, Dated 14th August, 2024--In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand, Commercial Taxes Department, No. 1/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, namely:- In the said notification, - (A) in Schedule II – 6%, - (i) after serial number 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- “121A 4819 10, Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board”; (ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “180A 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium”; No. 534 Jharkhand Gazette (Extraordinary), Wednesday, 14th August, 2024 (iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “183A 7321 or 8516 Solar cookers”; (iv) against serial number 199, in column (3), after the word “brooders”, the words and symbol “; parts thereof” shall be inserted; (B) in Schedule III – 9%, - (i) for serial number 153A and the entries relating thereto, the following serial number and entries shall be substituted, namely: - “153A 4819 (except 4819 All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board;or (b) non-corrugated paper or paper board)”; (ii) against serial number 224, after the word “equipment”, the words and symbols “; other than Milk cans made of Iron, or Steel ” shall be inserted; (iii) against serial number 235, in column (3), at the end, for the words, “and wood burning stoves of iron or steel”, the words, “ ,wood burning stoves of iron or steel, and solar cookers” shall be substituted; (iv) against serial number 273, after the words “boxes, etc.”, the words and symbols “; other than Milk cans made of Aluminium” shall be inserted; (v) against serial number 275A, after the words “Utensils”, the words and symbol “; Milk cans made of Aluminium” shall be inserted; (vi) against serial number 378A, in column (3), for the words and symbol “domestic purposes;” , the words, symbol and brackets “domestic purposes [other than solar cookers];” shall be substituted; (C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:- “Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.”. 2. This notification shall be deemed to be effective from the 15th day of July, 2024. [File. No. Va.Kar/GST/01/2024] By the order of the Governor of Jharkhand, Vipra Bhal, Secretary, Commercial taxes Department. Note: - The principal notification No. 1/2017- State Tax (Rate), dated the 29th June, 2017, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, and was last amended vide notification No. 01/2024 – State Tax (Rate), dated the 21st March, 2024, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 1, dated the 21st March, 2024. Jharkhand Gazette (Extraordinary), Wednesday, 14th August, 2024 “180क 7310,7323,7612, “1क53 ,10 4819) 4819 Jharkhand Gazette (Extraordinary), Wednesday, 14th August, 2024 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 534 -- 50.