What is the Notification No. 02 /2021 – State Tax (Rate) made under?

It states that it was made under section 9 of the Bihar Goods and Services Tax Act, section 11 of the Bihar Goods and Services Tax Act, section 15 of the Bihar Goods and Services Tax Act, section 16 of the Bihar Goods and Services Tax Act, section 148 of the Bihar Goods and Services Tax Act.

When was the Notification No. 02 /2021 – State Tax (Rate) made?

It is recorded under the year 2021.

Notification No. 02 /2021 – State Tax (Rate)

Notification, 2021

Q: Where can I read the Notification No. 02 /2021 – State Tax (Rate)?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Bihar Goods and Services Tax Act, 2017.

Kind Notification Year 2021 Jurisdiction Bihar Text 2,084 characters

Made under The Bihar Goods and Services Tax Act, 2017.

Source document (PDF, 231 KB)

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.

2 twu 2021 रण�� 2 twutwutwutwu 2022022022021111 MkW0 izfrek] 2 twu 2021 MkW0 izfrek] Notification No. 02 /2021 – State Tax (Rate) The 2 nd June 2021 S.O. 100 dated the 2nd June 2021-- In exercise of the powers conferred by sub- section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, 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 Commercial Taxes Department notification No. 11/2017-State Tax (Rate), dated the 29 th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 554 dated the 29 th June, 2017, namely:- In the said notification, in the Table, -
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- “(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;
(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely – “(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.
रण�� 2 twutwutwutwu 2022022022021111
(ii) in item (ii) in column (3), for the word, brackets, figures and letter “ and (ia)”, the brackets, figures, letter and word “,(ia) and (ib)” shall be substituted.
2. This notification shall come into force with effect from the 2nd day of June, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 02] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017

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