Notification, 2021

Text

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The 27th October 2021 Notification No.13/2021– State Tax (Rate) S.O. 158, Dated 27th October 2021—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 (12 of 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 29 th June 2017, published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29 th June, 2017, namely:- In the said notification, -

(a) in Schedule II – 6%, S. No. 243 and the entries relating thereto shall be omitted;

(b) in Schedule III – 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted. [(File No. Bikri kar/GST/vividh-21/2017 (Part13) 13 ] 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