Amendment in Notification No. 11/2017- State Tax (Rate), dated the 29th June, 2017

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....o 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. No. 41, dated the 29th June, 2017, namely:- In the said notification, in the Table, - (a) against serial number 7, in column (3)- a. for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whe....

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....ees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"; b. in items (ii), (vi) and (viii),- a. for the words "declared tariff", wherever they occur, the words "value of supply" shall be substituted; b. the Explanation shall be omitted; c.for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(v)Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conferences, Marriage Halls and other outdoor/indo....