Notification 03/2021 State Tax

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 23 CHAITRA, 1943 (S) RANCHI, TUESDAY, 13th APRIL, 2021 COMMERCIAL TAXES DEPARTMENT Notification No. 03/2021 – State Tax S.O. No. 29, Dated 12th April, 2021- In exercise of the powers conferred by sub-section (6D) of section 25 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department No. 17/2020-State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 40, dated the 25th June, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,___ (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or No. 275 Jharkhand Gazette (Extraordinary), Tuesday, 13Th April, 2021 (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. 2. This notification shall be deemed to be effective from the 23rd February, 2021. [File No.Va Kar / GST /01/2020] By the order of the Governor of Jharkhand, (Vandana Dadel) Principal Secretary, Commercial taxes Department Jharkhand Gazette (Extraordinary), Tuesday, 13Th April, 2021