Notification, 2021

Text

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14 twu 202114 twu 202114 twu 202114 twu 2021 The 14th June 2021 Notification No 04 /2021 – State Tax (Rate) S.O. 104. Dated 14th 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 the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, 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:-

2. In the said notification,in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, - “ Provided that during the period beginning from the 14 th June, 2021 and ending with the 30 th September, 2021, the state tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’;

[(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 04)] 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