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<h1>Jharkhand GST Act Amendment Clarifies Transport Services Provision, Effective Retroactively from January 1, 2019.</h1> The Government of Jharkhand, under the Jharkhand Goods and Services Tax Act, 2017, has issued Notification No. 30/2018 dated 24th January 2019, amending Notification No. 11/2017. This amendment introduces an Explanation in the notification's Table against serial number 9, item (vi), clarifying that the provision does not apply to services other than the transport of goods within India. The existing Explanation is renumbered as Explanation 1. This amendment is effective retroactively from 1st January 2019. The notification was issued by the Secretary-cum-Commissioner of the Commercial Taxes Department, Jharkhand.