Amendment in Notification No. 49/2023-State Tax, dated the 29th February, 2024

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....of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 49/2023-State Tax, dated the 29th February, 2024 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 53, dated the 29th February, 2024, n....

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....constituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products  containing  tobacco or  nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a).....

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....n different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff....