Notification, 2021

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The 31st December 2021 Notification No. 21/2021– State Tax (Rate) S.O.170, Dated 31st December 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 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, and in supersession of notification of the Commercial Taxes Department notification No. 14/2021-State Tax (Rate), dated the 6 th December, 2021, published in the Bihar Gazette, Extraordinary, vide number 994, dated the 6 th December, 2021, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 01/2017- 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 I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;

b. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “171A1 64 Footwear of sale value not exceeding Rs.1000 per pair.”

2. This notification shall come into force on the 1 st day of January, 2022.

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