Notification, 2023

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 30th September 2023 Notification No. 11/2023- State Tax (Rate) S.O. 239, Date 30th September 2023--In exercise of the powers conferred by sub- section (1) of section 9 and sub-section (5) of section 15 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. 1/2017-State Tax (Rate), dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29 th June, 2017, namely:- In the said notification,

(i) in Schedule IV-

(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-

(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:

"(v) The words and expressions used and not defined in this notification, but defined in the Bihar Goods and Service Tax Act, 2017 (Bihar Act 12, 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."

2. This notification shall come into force on the 1stday of October, 2023. [(File No. Bikri kar/GST/vividh-21/2017 (Part-12) 11)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in "227A Any Chapter Specified actionable claim;

Explanation:“specified actionable claim” as defined in section 2(102A) of the BGST Act, 2017 means the actionable claim involved in or by way of—

(i) betting;

(ii) casinos;

(v) lottery; or

(vi) online money gaming;”;

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