Notification No.- 25/2024 Tax
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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.- 25/2024 – State Tax S.O. No. 24, Dated 9th July, 2025:- In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 50/2018-State Tax, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 64, dated 26th September, 2018, namely:– In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- “(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person”; (ii) for the third proviso, the following proviso shall be substituted, namely- No. 334 Jharkhand Gazette (Extraordinary), Wednesday , 9th July, 2025 “Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification.” 2. This notification shall be deemed to be effective from the 10th 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 Note:- The principal notification no. 50/2018- State Tax, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 64, dated 26th September, 2018 and last amended vide notification no. 73/2018- State Tax, S.O. No. 15, dated 24th January, 2019. Jharkhand Gazette (Extraordinary), Wednesday , 9th July, 2025 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 334-- 50.