Notification, 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.

2. 5111 to 5113

3. 5208 to 5212

4. 5309 to 5311 29 twu 2017 29 twu 2017 The 29th June 2017 Notification No. 5/2017-State Tax (Rate) S.O. 73 dated 29 th June 2017— In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilized input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).

TABLE

S.

No.

Tariff item, heading, sub- heading or Chapter Description of Goods

1. 5007 Woven fabrics of silk or of silk waste

2. 5111 to 5113 Woven fabrics of wool or of animal hair

3. 5208 to 5212 Woven fabrics of cotton

4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn

5. 5407, 5408 Woven fabrics of manmade textile materials

6. 5512 to 5516 Woven fabrics of manmade staple fibres

7. 60 Knitted or crocheted fabrics [All goods]

8. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators

9. 8602 Other rail locomotives; locomotive tenders; such as Diesel- electric locomotives, Steam locomotives and tenders thereof

10. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

11. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)

12. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

13. 8606 Railway or tramway goods vans and wagons, not self-propelled

14. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, Bissell-bogies, axles and wheels, and parts thereof

15. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Explanation. –

(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1 st day of July, 2017.

[(File No. Bikri-kar/GST/Vividh-13/2017-5)] By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary Commercial Taxes Department.

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