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of <h1>Jharkhand Amends GST Notification: Changes to Service Descriptions and E-Commerce Provisions Effective January 1, 2022.</h1> The Government of Jharkhand has amended Notification No. 12/2017-State Tax (Rate) dated June 29, 2017, through Notification No. 16/2021-State Tax (Rate) dated February 2, 2022. The amendments involve changes to the description of services in the notification's table. Specifically, references to 'a Governmental authority or a Government Entity' are removed from serial numbers 3 and 3A. Additionally, provisions are added to serial numbers 15 and 17, stating that certain items do not apply to services supplied through an electronic commerce operator as notified under Section 9(5) of the Jharkhand GST Act, 2017. The changes are effective from January 1, 2022.
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