State tax rate amendment replaces earlier reference to tenth with twentieth, altering applicability and retroactive commencement. Amendment substitutes the figures and letters '10th' with '20th' in the Table against serial number 3 (items (ie) and (if)) column (5) and in Annexure IV at both occurrences; the change is effected under the Jharkhand GST Act enabling provisions and is deemed effective from 10th May, 2019.