Notification, 2017
A notification made under the The Bihar Goods and Services Tax Act, 2017.
Made under The Bihar Goods and Services Tax Act, 2017.
Text
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¼1½ ¼2½ 182d 182[k 182x ¼3½ The 19 th July 2017 Notification No.18/2017-State Tax (Rate) S.O. 115, dated the 19 th July 2017—In exercise of the powers conferred by sub- section (1) of section 9 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 makes the following amendments in the notification No.1/2017-State Tax (Rate), dated the 29 th June, 2017 of the Commercial Taxes Department, namely:- Amendments
2. In the said notification,-
(i) in Schedule I – 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and corresponding entries in columns (2) and (3) shall be inserted, namely:- “182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
(ii) in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the corresponding entries in column (2) & (3) shall be omitted.” 182?k
3. This notification shall come into force with effect from the 1 st day of July, 2017.
[(File No. Bikri-kar/GST/vividh-10/2017—18)] 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.
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