Notification, 2021

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.

¼1½ ¼2½ ¼3½ ¼4½ 5 30 gsifju ¼,aVh&dksvkxqyaV½ 2-5% ¼1½ ¼2½ ¼3½ ¼4½ fy, fy, 18 8702 ;k 8703 ,acqysalsl 6% 14 twu 2014 twu 2014 twu 2014 twu 2021212121 The 14th June 2021 Notification No 05 /2021 – State Tax (Rate) S.O. 105. Dated 14th June 2021— In exercise of the powers conferred by sub-section

(1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), 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 exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:- Table Sl.

No.

Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate 1 2804 Medical Grade Oxygen 2.5% 2 30 Tocilizumab Nil 4 30 Remdesvir 2.5% 5 30 Heparin (anti-coagulant) 2.5% 6 3002 or 3822 Covid-19 testing kits 2.5% 7 3002 or 3822 Inflammatory Diagnostic (marker) kits, namely- (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.

8 3804 94 Hand Sanitizer 2.5% 9 6506 99 00 Helmets for use with non-invasive ventilation 2.5% 10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5% 11 9018 19 or 9804 Pulse Oximeter 2.5% 12 9018 High flow nasal canula device 2.5% 13 9019 20 or 9804 Oxygen Concentrator/ generator 2.5% 14 9018 or 9019 Ventilators 2.5% 15 9019 BiPAP Machine 2.5%

(i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators

(ii) Canula for use with ventilators 17 9025 Temperature check equipment 2.5% 18 8702 or 8703 Ambulance 6%

2. This notification shall remain in force upto and inclusive of the 30 th September, [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 05)] 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