TaxTMI 
TaxTMI 
Amendments in notification of the Government of Jharkhand, in the Department of Commercial Taxes No. 11/2017-State Tax (Rate), dated the 29th June, 2017.
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....sfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Jharkhand, in the Department of Commercial Taxes No. 11/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O 41, dated the 29th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (iv,-) (I) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the "ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan....
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....carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ix) Composite supply of works contract as defined inclause (119) of section 2 of the Delhi Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governm....
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.... in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. 9 -"; (d) for serial....
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....Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of state tax as applicable on supplyof like goods involving transfer of title in goods. -"; (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words "supplying the service", the words and brackets ", other than the input tax credit of input service inthe same line of business (i.e. tour operator service procured from another tour operator)" shall be inserted; (g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -....
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....2017. 2.5 Provided that credit ofinput tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 9 -"; (j) against serial number 26, in column (3),- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - "(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) respectively;"; (B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(iii) Tailoring services. 2.5 - (iv) Manufacturing....