Notification 33 S.O.No. 33-90-TAX.pdf

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 14 Aashwin, 1938 (S) Ranchi, Friday, 6th October, 2017 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 4th October, 2017 S.O. No. 90 Dated- 6th October, 2017-- In exercise of the powers conferred by sub-section (3) of section 1 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings: Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government. 2. This notification shall be deemed to be effective from 15th September, 2017. By the order of the Governor of Jharkhand Principal Secretary-cum Commissioner. No. 749 Jharkhand Gazette (Extraordinary), Friday 6th October, 2017 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 749-- 50.