Notification No.- 16/2023 -Rate
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THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 15 FALGUN 1945 (S) RANCHI, TUESDAY 5th MARCH, 2024 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 5th March, 2024 Notification No.- 16/2023 – State Tax (Rate) S.O. No. 63, Dated 05th March, 2024--In exercise of the powers conferred by sub-section (5) of section 9 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, in the Commercial Taxes Department, No.17/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 47, dated the 29th June, 2017, namely:- In the said notification, (i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- “(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.”; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - “(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013).”. No. 134 Jharkhand Gazette (Extraordinary), Tuesday, 5th March, 2024 2 2. This notification shall be deemed to be effective from the 20th day of October, 2023. [File. No. VaKar/GST/01/2023] By the order of the Governor of Jharkhand, Vipra Bhal, Secretary, Commercial taxes Department. Note:-The principal notification No. 17/2017 - State Tax (Rate), dated the 29th June, 2017was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 47, dated the 29th June, 2017 and was last amended by notification No. 17/2021 - State Tax (Rate), dated the 2nd February, 2022 vide S.O. No. 84, dated the 2nd February, 2022. Jharkhand Gazette (Extraordinary), Tuesday, 5th March, 2024 3 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 134 -- 50.