# The Bihar Goods and Services Tax Act, 2017, Section 28

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/28/

## Text

Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for "in lieu of the tax payable by him, an amount calculated at such rate". Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding [one crore and fifty lakh rupees]29, as may be recommended by the Council. [PROVIDED FURTHER that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent, of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher.]30 [Explanation .- For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State. ]31 (2) The registered person shall be eligible to opt under sub-section (1), if- [(a) save as provided in sub-section (1), he is not engaged in the supply of services]32; (b) he is not engaged in making any supply of goods which are not leviable to tax under this Act [or services]33; (c) he is not engaged in making any inter-State outward supplies of goods [or services]34; HOLL Vinte for (d) he is not engaged in making any supply of [ *** ]35 [services]36 through an electronic commerce operator who is required to collect tax at source under section 52 ; [ *** ]37

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