Notification, 2018

Text

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13 twu 2018 vuqlwph ¼6½ ¼10½ ¼11½ ¼13½ yky panu ¼15½ ¼16½ ¼17½ The 13 th June 2018 S.O. 185 Dated 13 th June—2018 In exercise of the powers conferred by sub-section (8) of section 67 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods. Schedule

(1) Salt and hygroscopic substances

(2) Raw (wet and salted) hides and skins

(3) Newspapers and periodicals

(4) Menthol, Camphor, Saffron

(5) Re-fills for ball-point pens

(6) Lighter fuel, including lighters with gas, not having arrangement for refilling

(7) Cells, batteries and rechargeable batteries

(8) Petroleum Products

(9) Dangerous drugs and psychotropic substances

(10) Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(12) Fireworks

(13) Red Sander

(14) Sandal wood

(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.

(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release.

2. This notification Shall come into force with effect from 13th June, 2018 [(File No. Bikri kar/GST/vividh-21/2017 (Part-2)1724)] By the order of Governor of Bihar,

S. SIDDHARTH,

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