Notification, 2022

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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 2022 Notification No. 05/2022– State Tax (Rate) S.O.108, Dated 15th July 2022— In exercise of the powers conferred by sub-section

(3) of section 9 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. 13/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 556, dated the 29th June, 2017 namely:- In the said notification, in the Table, -

(1) against serial number 1,in column (2), -

(a) the words, figures and symbols “who has not paid state tax at the rate of 6%,” shall be omitted;

(b) after the proviso the following proviso shall be inserted, namely: - “Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the BGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.”;

(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post,express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority”shall be omitted;

(3) after serial number 5Aand the entries relating thereto, the following serial number and entries shall be inserted, namely: - “5AA Service by way of renting of residential dwelling to a registered person.

Any person Any registered person.”;

(4) after Annexure II, the following annexure shall be inserted, namely: - “Annexure III Declaration I/we have taken registration under the BGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge.”.

II.This notification shall come into force with effect from the 18th July,2022. [(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 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