Notification, 2023

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.

28 Qjojh] 28 Qjojh] 28 Qjojh] 28 Qjojh] 2023202320232023 The 28 th February, 2023 Notification No. 03/2023- State Tax (Rate) S.O. 110, Date The 28 th February, 2023--In exercise of the powers conferred by sub- section (1) of section 9 and sub-section (5) of section 15 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 1/2017-State Tax (Rate), dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29th June, 2017, namely:— In the said notification, - i. in Schedule I –2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;

ii. in Schedule II –6%,after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - iii. in Schedule III –9%,against S. No. 302A, in column (3), at the end, the brackets and words“[other than pencil sharpeners]” shall be inserted.

2. This notification shall come into force on the 1 st day of March, 2023.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 03)] 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