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<h1>Jharkhand GST Act Amended: Export Rules Tightened, CA Certificate Required for Input Tax Credit Claims u/s 147.</h1> The Government of Jharkhand, under section 147 of the Jharkhand Goods and Services Tax Act, 2017, amends Notification No. 48/2017-State Tax dated 24th October 2017. The amendment specifies that when exports are made after availing input tax credit on inputs used in manufacturing, the goods must be used in manufacturing taxable goods, excluding nil-rated or fully exempted goods. A chartered accountant's certificate must be submitted to the GST jurisdictional commissioner within six months, unless input tax credit was not availed. The phrase 'on pre-import basis' is removed from the explanation. This amendment is effective from 15th January 2019.