Notification No.- 05/2024 Rate

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 1 CHAITRA 1947 (S) RANCHI SATURDAY 22ND MARCH, 2025 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 22nd March, 2025 Notification No.- 05/2024 – State Tax(Rate) S.O. No. 1, Dated 22nd March, 2025--In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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, Commercial Taxes Department, No. 1/2017-State Tax (Rate), published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, namely:- In the said notification, - (a) after Schedule I – 2.5% , in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: - “(233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab”; No. 139 Jharkhand Gazette (Extraordinary), Saturday, 22nd March, 2025 (b) in Schedule II – 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “32C 1905 Extruded or expanded products, savoury or salted (other than un-fried or un- cooked snack pellets, by whatever name called, manufactured through process of extrusion)”; (c) in Schedule III – 9%, - (i) against S. No. 16, in column (3), for the words “un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion”, the words “un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted” shall be substituted; (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - “435A 9401 [other than 9401 10 00 or Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles”; (d) in Schedule IV – 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “210A 9401 20 00 Seats of a kind used for motor vehicles”. 2. This notification shall be deemed to be effective from the 10th day of October, 2024. [File. No. Va.Kar/GST/01/2024] By the order of the Governor of Jharkhand, Ameet Kumar Commissioner, Commercial taxes Department. Note: - The principal notification No. 1/2017-State Tax (Rate), dated the 29th June, 2017, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, and was last amended vide notification No. 2/2024 – State Tax (Rate), dated the 14th August, 2024, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 9, dated the 14th August, 2024. Jharkhand Gazette (Extraordinary), Saturday, 22nd March, 2025 Jharkhand Gazette (Extraordinary), Saturday, 22nd March, 2025 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 139-- 50.