Notification, 2023
A notification made under the The Bihar Goods and Services Tax Act, 2017.
Made under The Bihar Goods and Services Tax Act, 2017.
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 19th October 2023 Notification No. 13/2023- State Tax (Rate) S.O. 346, Dated 19th October 2023— 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:— In the said notification, in the Table, -
(1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “3B Chapter 99 Services provided to a Governmental Authority by way of -
(a) water supply;
(d) solid waste management;and
(e) slum improvement and upgradation.
Nil Nil”;
(2) against serial number 6, in column (3),initem (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;
(3) against serial number 7,in column (3), in the Explanation, in item (a), in sub-item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;
(4) against serial number 8,in column (3) in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;
(5) against serial number 9,in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets“and the Ministry of Railways (Indian Railways)” shall be inserted;
2. This notification shall come into force with effect from the 20thday of October, 2023. [(File No. Bikri kar/GST/vividh-21/2017 (Part-17)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
- Notification No. 01/2025- State Tax (Rate) Notification 2025
- S.O. 51 Dated 16 January 2025 Notification 2025
- S.O. 52 Date16 January 2025 Notification 2025
- S.O. 53, Date the 16th January, 2025 Notification 2025
- S.O. 57, Dated 16th January 2025 Notification 2025
- S.O. 80, Dated The 24th April 2025 Notification 2025
- S.O. 81, Dated The 24th April 2025 Notification 2025
- S.O. 82, Dated The 24th April 2025 Notification 2025
- S.O. 84, Dated The 24th April 2025 Notification 2025
- S.O. 85, Dated The 24th April 2025 Notification 2025
- Notification No. 02/2024–State Tax (Rate) Notification 2024
- Notification No. 03/2024–State Tax (Rate) Notification 2024
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.