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of <h1>Jharkhand Amends GST Notification: Changes to Proviso Reference Effective from February 1, 2019, per Section 22.</h1> The Government of Jharkhand, under the authority of the Jharkhand Goods and Services Tax Act, 2017, has amended Notification No. S.O. 140 - State Tax dated 14th November 2017. The amendment involves replacing specific wording in the proviso of the original notification. The previous reference to 'sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir' is substituted with 'the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section.' This amendment is effective from 1st February 2019.
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