Notification, 2026

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

17 VAISHAKH 1948 (S) RANCHI THURSDAY 7th MAY, 2026

COMMERCIAL TAXES DEPARTMENT

NOTIFICATION

7th MAY, 20 26 Notification No.- 16/2025 – State Tax(Rate) S.O. No. 57, Dated 5th May, 2026:- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand, in the Commercial Taxes Department, number 12/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017, namely:— In the said notification,-

(a) In the table, -

(i) against serial number 18, in column (3), after clause (b), the following explanation shall be inserted, namely:- “Explanation. - Nothing contained in this entry shall apply to:

(ii) local delivery services provided by an Electronic Commerce Operator; or

(iii) local delivery services provided through an Electronic Commerce Operator.”;

No. 217 2 Jharkhand Gazette (Extraordinary) Thursday 7th May, 2026

(ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - “36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group.

[Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that:

a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.

b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.

Nil Nil 36D Heading 9971 Services of health insurance business provided by an insurer to the insured, where the insured is not a group.

[Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that:

a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.

b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.

Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D.

Nil Nil”;

(b) in paragraph 2,

(i) for clause (ze), the following shall be substituted, namely: - 3 Jharkhand Gazette (Extraordinary) Thursday 7th May, 2026 “(ze)‘goods transport agency’ means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include

(i) an electronic commerce operator by whom the services of local delivery are provided,

(ii) an electronic commerce operator through whom the services of local delivery are provided”;

(ii) after clause (zfa), the following clause shall be inserted, namely:- “(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, ‘group’ means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:

a. Employer– employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws; b. Non employer– employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.”;

(iii) after clause (zg), the following clause shall be inserted, namely: - “(zga) ‘health insurance business’ means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;”.

2. This notification shall be deemed to effective from the 22nd day of September, 2025. [File. No. Va.Kar/GST/01/2025] By the order of the Governor of Jharkhand, Ameet Kumar Commissioner, Commercial Taxes Department Note: The principal notification No. 12/2017 - State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 29th June, 2017 and was last amended vide notification number 06/2025- State Tax (Rate), dated the 09th July, 2025 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 38, dated the 09th July, 2025.

4 Jharkhand Gazette (Extraordinary) Thursday 7th May, 2026 5 Jharkhand Gazette (Extraordinary) Thursday 7th May, 2026 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 217-- 50.