Order, 2020

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

29 Jyeshth, 1942 (S) Ranchi, Friday, 19th June, 2020

COMMERCIAL TAXES DEPARTMENT

NOTIFICATION

19th June, 2020 S.O. 31 dated -19th June, 2020--In exercise of the powers conferred by Section 29 of the Jharkhand Tax on Professions, Trades, Calling and Employment Act, 2011 (Jharkhand Act 02, 2012), the Governor of Jharkhand is pleased to make the following amendments in the Schedule appended to the Act :- Amendments

1. In the Schedule appended to the Jharkhand Tax on Professions, Trades, Calling and Employment Act, 2011, after Entry No. 8, a new Entry No. 8A shall be added/ inserted in the following manner :- No. 276 2 Jharkhand Gazette (Extraordinary), Friday, 19th June, 2020 Entry No.

Class of assessees Rate of tax per annum 8A Taxable persons registered or liable to be registered under Jharkhand Goods and Services Tax Act, 2017 (other than those mentioned in entry no. (18) whose annual gross turnover in any year ranges :-

(a) upto Rs. 5,00,000 NIL

2. In the Schedule appended to the Jharkhand Tax on Professions, Trades, Calling and Employment Act, 2011, after Entry No. 8A, a new Entry No. 8B shall be added/ inserted in the following manner :- Entry No.

Class of assessees Rate of tax per annum 8B Taxable persons Not Registered or not liable to be registered under Jharkhand Goods and Services Tax Act, 2017 (other than those mentioned in entry no. (18) whose annual gross turnover in any year ranges :-

(a) upto Rs. 5,00,000 NIL

3. This Notification shall be deemed to be effective from 1st July, 2017. By the Order of the Governor of Jharkhand, (Vandana Dadel) Secretary Commercial Taxes Department.