Notify certain services to be taxed under RCM under Section 9(4) of the JGST Act, 2017
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.... the powers conferred by sub-section (4) of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregister....
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....tion No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published in Gazette of Jharkhand vide S.O. No. 41, dated 29th June, 2017, as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)which constitute the shortfall from the minimum value of goods ....
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.... No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, published in Gazette of Jharkhand vide S.O. No. 41, dated 29th June, 2017, as amended. Promoter Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); ....
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