GST – States – Va Kar/GST/04/2017-S.O. 050 – Dated:- 29-6-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION Dated 29th June, 2017 S.O-50- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated in accordance with the provisions of sub-section (1) of section 10 of the said Act. Provided that where such person makes taxabl
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ng or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing Cocoa. 2 2106 90 20 Pan Masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes. Explanation – (1) In this Table, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the 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.
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