Amendments in the Notification of the Government of Jharkhand, Department of Commercial Taxes, No.12/2017- State Tax (Rate), S.O. No. 17 dated the 29th June, 2017. - S.O. No. 17-02/2018 State Tax (Rate) - Jharkhand SGST

GST exemption amendments broaden exempt services to include government entity supplies, IFSC intermediaries, insurance and education services.

The notification amends State GST exemptions by adding 'Government Entity' to qualifying recipients and introducing an exemption for composite supplies where goods form not more than 25% of value when supplied to governmental recipients for Panchayat or Municipality functions. It adds time-limited exemptions for export carriage of goods by aircraft and vessel, revises durations and monetary thresholds, and inserts exemptions or clarifications for student transportation to certain educational institutions, naval group life insurance, reinsurance, IFSC intermediary financial services to customers outside India in non-rupee currencies, fumigation of agricultural warehouses, RTI information provision, and specified educational services including entrance fees and online journals.