Notification, 2018

Text

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The 25 th January 2018 Notification No. 3/2018-State Tax (Rate) S.O. 131, dated the 25 th January 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 Commercial Taxes Department Notification No. 13/2017- State Tax (Rate), dated the 29 th June, 2017, published in Bihar Gazette, Extraordinary, vide number 556, dated the 29 th June, 2017, namely:- In the said notification,-

(i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: - “5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Bihar Goods and Services Tax Act, 2017 (12 of 2017).

Central Government, State Government, Union territory or local authority Any person registered under the Bihar Goods and Services Tax Act,

(ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - ‘(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).’.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-1)—03(Rate)] By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.

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