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of <h1>Jharkhand GST Notification Amended: Exclusions Added to Tax Rate Table Sections 4 and 5AB</h1> The Government of Jharkhand has amended Notification No. 13/2017-State Tax (Rate) by inserting specific exclusions in the tax rate table. For serial number 4, the phrase 'other than a body corporate' is added after 'Any person,' and for serial number 5AB, the phrase 'other than a person who has opted to pay tax under composition levy' is added after 'Any registered person.' These amendments refine the applicability of state tax rates under the Jharkhand Goods and Services Tax Act, 2017, clarifying which entities are subject to the specified tax provisions.
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