Notification, 2024

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.

The 15th July 2024 Notification No. 04/2024–State Tax (Rate) S.O. 247, Date 15th July 2024— In exercise of the powers conferred by sub-section

(3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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 amendment further to amend the notification of the Commercial Taxes Department notification No. 12/2017- State Tax (Rate), dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 555, dated the 29th June, 2017, namely:- In the said notification, in the Table, - (A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals by way of –

(a) sale of platform tickets;

(b) facility of retiring rooms /waiting rooms;

(c) cloak room services;

(d) battery operated car services.

Nil Nil 9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/ division(s) under Ministry of Railways (Indian Railways).

Nil Nil 9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs Nil Nil”;

in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.

(B) in serial number 12,-

(i) in column (2), the words and figures “Heading 9963 or” shall be omitted;

(ii) in column (3),the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:- “Explanation 2.- Nothing contained in this entry shall apply to-

(a) accommodation services for students in student residences;

(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.”;

(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “12A Heading 9963 Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days.

Nil Nil”.

2. This notification shall come into force on the 15thday of July, 2024. [(File No. Bikri kar/GST/vividh-21/2017 (Part-19) 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