What is the Notification No. 11/2019- State Tax (Rate) made under?

It states that it was made under section 55 of the Bihar Goods and Services Tax Act.

When was the Notification No. 11/2019- State Tax (Rate) made?

It is recorded under the year 2019.

Notification No. 11/2019- State Tax (Rate)

Notification, 2019

Q: Where can I read the Notification No. 11/2019- 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 2019 Jurisdiction Bihar Text 1,152 characters

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

Source document (PDF, 161 KB)

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 1st July 2019 Notification No. 11/2019- State Tax (Rate) S.O. 316, Dated 1st July 2019— In exercise of the powers conferred by section 55 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) , the Governor of Bihar, on the recommendations of the Council, hereby specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable State tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Bihar Goods and Services Tax Rules, 2017. Explanation.-For the purposes of this notification, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
2. This notification shall come into force with effect from the 1st day of July, 2019. [(File No. Bikri kar/GST/vividh-21/2017 (Part-6) 1882)] 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.

Bihar Goods and Services Tax Act s. 55 — made under this

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.