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    <title>Seeks to amend Notification No. 12/2017 vide S. O No.42/2017- State Tax (Rate), dated the 29th June, 2017</title>
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    <description>Amends the Jharkhand State Tax (Rate) notification to add Nil-rate entries for services by a Government Entity to governments where consideration is in the form of grants, for GTAs supplying unregistered persons except specified recipients, and for access to roads or bridges on annuity; revises treatment of upfront amounts for long-term leases of industrial or infrastructure plots provided by largely government-owned entities; and substitutes definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.</description>
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      <description>Amends the Jharkhand State Tax (Rate) notification to add Nil-rate entries for services by a Government Entity to governments where consideration is in the form of grants, for GTAs supplying unregistered persons except specified recipients, and for access to roads or bridges on annuity; revises treatment of upfront amounts for long-term leases of industrial or infrastructure plots provided by largely government-owned entities; and substitutes definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.</description>
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