Notification, 2021

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.

eसŒ iŒ 164 The 6 th December 2021 S.O. 164 Date 6 th December 2021- 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 (12 of 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 amendments further to amend the notification of the Commercial Taxes Department notification No. 12/2017-State Tax (Rate), dated the 29 th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 555, dated the 29 th June, 2017, namely:— In the said notification, in the TABLE, -

(i) against serial number 3, in column (3),in the heading “ Description of Services” , the words “or a Governmental authority or a Government Entity” shall be omitted;

(ii) against serial number 3A, in column (3), in the heading “ Description of Services “, the words “or a Governmental authority or a Government Entity” shall be omitted;

(iii) against serial number 15, in column (3), in the heading “ Description of Services’’ after item (c), the following shall be inserted, namely, - “Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017).”;

(iv) against serial number 17, in column (3), in the heading “ Description of Services’’ after item (e), the following shall be inserted, namely, - “Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017).”

2. This notification shall come into force with effect from 1 st day of January, 2022.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 16 )] 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