What is the Notification No. 07/2024–State Tax (Rate) made under?

It states that it was made under section 9 of the Bihar Goods and Services Tax Act, section 11 of the Bihar Goods and Services Tax Act, section 15 of the Bihar Goods and Services Tax Act, section 16 of the Bihar Goods and Services Tax Act, section 148 of the Bihar Goods and Services Tax Act.

When was the Notification No. 07/2024–State Tax (Rate) made?

It is recorded under the year 2024.

Notification No. 07/2024–State Tax (Rate)

Notification, 2024

Q: Where can I read the Notification No. 07/2024–State Tax (Rate)?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Bihar Goods and Services Tax Act, 2017.

Kind Notification Year 2024 Jurisdiction Bihar Text 1,683 characters

Made under The Bihar Goods and Services Tax Act, 2017.

Source document (PDF, 1.2 MB)

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 9th October 2024 Notification No. 07/2024–State Tax (Rate) S.O. 457, Dated the 9th October 2024—In exercise of the powers conferred by sub- section (1), sub-sections (3) and (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 (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 further amendments in the notification of the Commercial Taxes Department notification No. 11/2017-State Tax (Rate), dated the 29thJune, 2017 published in the Bihar Gazette, Extraordinary, vide number 554, dated the 29thJune, 2017, namely:-
1. In the said notification,in the Table, against serial number 8,
(i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - “(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis.
2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken.
[Please refer to clause (iv) of paragraph 4 relating to Explanation].”
(ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall be inserted.
2. This notification shall come into force with effect from the 10thday of October, [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 07)] By the order of Governor of Bihar, Sanjay Kumar Singh, 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.