Notification, 2023

Text

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The 30th September 2023 S.O. 242 Date 30 September 2023&In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 284, dated the 16th November, 2017, published in the Bihar Gazette, Extraordinary, vide number 1081, dated the 16th November, 2017, namely : — In the said notification, with effect from the 1st October, 2023, after the words and figures “composition levy under section 10 of the said Act”, the words and figures “, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,” shall be inserted.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-12) 3493 )] By the order of 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