Exemption from reverse charge upto ₹ 5000 per day SGST - 08/2017-State Tax (Rate) - Bihar SGST

The 29th June 2017 Notification No. 8/2017-State Tax (Rate) S.O. 79 dated the 29th June 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017) , the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017) : Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. 2. This notification shall come into force with effect from the 1st day of July, 2017. [(File No. Bikri-kar/GST/vividh-13/2017-8)] By the order of Governor of Bihar, Sujata Chaturvedi, Commissioner-cum-Principal Secretary, Commercial Taxes Department.