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of <h1>Jharkhand Amends GST Notification: Changes '50' to '20' for Leased Plots; Enforces Compliance and Joint Tax Liability.</h1> The Government of Jharkhand has issued Notification No. 28/2019 to amend Notification No. 12/2017-State Tax (Rate) concerning the Jharkhand Goods and Services Tax Act, 2017. Effective from January 1, 2020, the amendment changes the figure '50' to '20' in the specified table and revises conditions for leased plots to ensure they are used for their intended industrial or financial purposes. The State Government must monitor compliance, and any breach will result in joint tax liability for all parties involved. The lease agreements must reflect the tax exemption conditions and compliance requirements.
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