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<h1>Service rate schedule under Jharkhand GST: intra state service rates and conditional input tax credit rules.</h1> The notification prescribes State Tax rates for intra State supplies of services under the Jharkhand GST Act effective 1 July 2017, listing service headings with applicable percentage rates and conditions. Many entries apply only if input tax credit on goods or services used in supplying that service has not been taken (with prescribed reversal treatment). It provides special valuation rules for construction services involving transfer of land (land deemed one third of total consideration) and for lottery valuation, defines key terms and incorporates an annexed Scheme of Classification of Services.
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