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of <h1>Section 173: Retroactive Amendments to Jharkhand VAT Act 2006 Effective from September 23, 2015, Ensure Consistency</h1> Section 173 of the Jharkhand Goods and Services Tax Act, 2017, addresses the amendment of certain Acts, specifically the Jharkhand Value Added Tax Act of 2006. It stipulates that amendments made by Jharkhand Act 10, 2015, and Jharkhand Act 05, 2016, to various subsections and clauses of section 18, are retroactively effective from September 23, 2015. These amendments include changes to subsections (3), (4), (8), and (10) of section 18, as well as the insertion of a new clause and a proviso, ensuring consistency in the application of the tax law.
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