Notification No.- 18/2024 Tax

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 18 AASHADH 1947 (S) RANCHI WEDNESDAY 9th JULY, 2025 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 9th July, 2025 Notification No.- 18/2024 – State Tax S.O. No. 17, Dated 9th July, 2025:- In exercise of the powers conferred by sub-section (2) of section 171 read with sub-section (1) and second proviso to sub-section (5) of section 109 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Goods and Services Tax Council, hereby empowers the Principal Bench of the Appellate Tribunal, constituted under sub-section (3) of section 109 of the said Act, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person. 2. This notification shall be deemed to be effective from the 1st day of October , 2024. [File. No. Va.Kar/GST/01/2020] By the order of the Governor of Jharkhand, Ameet Kumar, Commissioner, Commercial taxes Department No. 327 Jharkhand Gazette (Extraordinary), Wednesday , 9th July, 2025 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 327-- 50.