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of <h1>Jharkhand amends tax credit rules under Notification No. 11/2017, effective October 20, 2023; impacts input services above 2.5% tax.</h1> The Government of Jharkhand has amended Notification No. 11/2017-State Tax (Rate), effective from October 20, 2023. The amendments involve changes to tax credit conditions for input services in the same line of business, specifically when state tax exceeds 2.5%. An illustration clarifies the input tax credit calculation for transport services. Additionally, certain entries in the Scheme of Classification of Services have been omitted, and wording changes were made in specific items. These amendments are made under various sections of the Jharkhand Goods and Services Tax Act, 2017, following recommendations from the Council.
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