Notification, 2018

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 31 st December 2018 Notification no. 29/2018- State Tax (Rate) S.O. 283, Date 31 st December, 2018— In exercise of the powers conferred by sub-section

(3) of section 9 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 No.13/2017 – State Tax (Rate), dated the 29 th June, 2017 of Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number. 556, dated the 29 th June, 2017, namely:- In the said notification,-

(i) in the Table,-

(a) against serial number 1,in the entry in column (2), after item (g), the following proviso shall be inserted, namely: - “Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, -

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or which has taken registration under the Bihar Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.”;

(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory

13. Services provided by an agent of business correspondent (BC) to business correspondent (BC).

An agent of business correspondent (BC) A business correspondent, located in the taxable territory.

14. Security services (services provided by way of supply of security personnel) provided to a registered person Any person other than a body corporate A registered person, located in the taxable territory.”;

Provided that nothing contained in this entry shall apply to, - ((i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or which has taken registration under the Bihar Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or

(ii) a registered person paying tax under section 10 of the said Act.

(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- “(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.”.

2. This notification shall come into force on the 1 st day of January, 2019.

[(File No. Bikri kar/GST/vividh-21/2017(Part-4)-7270)] By order of the 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