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 9th October 2024 Notification No. 08/2024–State Tax (Rate) S.O. 458, Dated the 9th October 2024—In exercise of the powers conferred by sub-sections (3) and (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 29thJune, 2017 published in the Bihar Gazette, Extraordinary, vide number 555, dated the 29thJune, 2017, namely:-

1. (i) In the said notification, in the Table, - (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and

(5) shall be inserted, namely: - “25A Heading 9969 or Heading Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers.

Nil Nil” (B) after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and

(5) shall be inserted, namely: - “44A Heading Research and development services against consideration received in the form of grantssupplied by -

(a) a Government Entity;

or

(b) a research association, university, college or other institution, notified under clauses

(ii) or (iii) of sub- section (1) of section 35 of the Income Tax Act, 1961 Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service” (C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and

(5) shall be inserted, namely: - “66A Heading Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity.

Nil Nil” (D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: - “69 Heading 9983 or Heading 9991 or Heading Any services provided by -

(a) the National Skill Development Corporation set up by the Government of India;

(b) the National Council for Vocational Education and Training;

(c) an Awarding Body recognized by the National Council for Vocational Education and Training;

(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;

(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to-

(i) the National Skill DevelopmentProgramme or any other scheme implemented by the National Skill Development Corporation; or Nil Nil”

(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or

(iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package.

(E) against serial number 71, in column (3), for the words “National Council for VocationalTraining”, the words “National Council for Vocational Education and Training” shall be substituted.

(ii) in paragraph 2 of the said notification, (A) in item (h), -

(a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.

(b) in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.

2. This notification shall come into force with effect from the 10thday of October, [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 08)] 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