Under section 9(5) of Jharkhand Goods and Services Tax Act, 2017 notifying categories of services on which tax shall be paid by the electronic commerce operator

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....ON No. 17/2017 State Tax (Rate) S.O-47- In exercise of the powers conferred by sub-section (5) of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator - (....