Amendments in notification of the Government of Jharkhand, Department of Commercial Taxes, No.12/2017- State Tax (Rate), dated the 29th June, 2017.

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....further amendments in the notification of the Government of Jharkhand, Department of Commercial Taxes, No.12/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O 42 dated the 29th June, 2017, namely:- In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words "or a Government Entity" shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services i....

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....llowing item shall be inserted, namely: - "(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Gov....

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....e Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil";   (j) against serial number 45, in the entry in column (3),- i. in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; ii. in item (b), after sub-item (iii), the following sub-item shall be ins....

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.... i. after item (a), the following item shall be inserted, namely:- "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;"; ii. in item (b),- A. in sub-item (iv), the words "upto higher secondary" shall be omitted; B. after sub-item (iv), the following sub-item shall be inserted, namely:- "(v) supply of online educational journals or periodicals:"; C. in the proviso, for the word, brackets and letter "entry (b)", the words, brackets and letters "sub-items (i), (ii) and (iii)of item (b)" shall be substituted; D. after the proviso, the following proviso shall be inserted, namely:- "Provided further ....