What is the Notification No. 12 /2021– State Tax (Rate) made under?

It states that it was made under section 11 of the Bihar Goods and Services Tax Act.

When was the Notification No. 12 /2021– State Tax (Rate) made?

It is recorded under the year 2021.

Notification No. 12 /2021– State Tax (Rate)

Notification, 2021

Q: Where can I read the Notification No. 12 /2021– 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 2021 Jurisdiction Bihar Text 1,561 characters

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

Source document (PDF, 196 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 30th September 2021 Notification No. 12 /2021– State Tax (Rate) S.O. 142, dated 30th September 2021— In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), 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 exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the state tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate as specified in corresponding entry in column (4) of the aforesaid Table, namely:- Table Sl. No.
Chapter, Heading, Sub- heading or Tariff item Description of Goods Rate 1 30 Tocilizumab Nil 3 30 Remdesivir 2.5% 4 30 Heparin (anti-coagulant) 2.5% 5 30 Itolizumab 2.5% 6 30 Posaconazole 2.5% 7 30 Infliximab 2.5% 8 30 Bamlanivimab & Etesevimab 2.5% 9 30 Casirivimab & Imdevimab 2.5% 11 30 Favipiravir 2.5%
2. This notification shall come into force from the 1 st day of October, 2021 and remain in force up to and inclusive of the 31 st December, 2021..
[(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 12)] 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

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.