S.O. 102 dated 20.10.2017 Notification related to Motor Vehicle
PUBLISHED BY AUTHORITY
No. 768 28 Aashwin, 1938 (S)
Ranchi, Friday, 20th October, 2017
COMMERCIAL TAXES DEPARTMENT
18th October, 2017
NOTIFICATION No-37/2017 State Tax (Rate)
S.O. No. 102 – Dated 20th October, 2017– In exercise of the powers conferred by sub-section (1) of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax on intra State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4)and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid:
|No.||Tariff item, subheading, heading or Chapter||Description of Goods||Supplier of goods||Recipient of supply|
|1.||87||Motor Vehicles||65% of tax applicable otherwise on such goods under Notification No. 1/2017-State Tax (Rate) vide S.O No-31 dated 29th June, 2017 published in the Jharkhand Gazette.||1|
|2.||87||Motor Vehicles||65% of tax applicable otherwise on such goods under Notification No. 1/2017- State Tax (Rate) vide S.O No-31 dated 29th June, 2017 published in the Jharkhand Gazette||2|
2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020.
Explanation –For the purposes of this notification, –
(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
|1.||The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017|
|2.||i. The supplier of Motor Vehicle is a registered person.
ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles
2. This notification shall be deemed to be effective from 13th October, 2017.
[File.No Va Kar / GST / 04/ 2017]
By the order of the Governor of Jharkhand
K. K. Khandelwal,