Amendments in the Notification No. 13/2017-State Tax (Rate), dated the 29th June, 2017. - 22/2017-State Tax (Rate) - Bihar SGST

Commercial Tax Department The 22 nd August 2017 Notification No. 22/2017-State Tax (Rate) S.O. 135 dated the 22nd August 2017- In exercise of the powers conferred by sub-section (3) 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. 13/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:- Amendments In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid State tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . 2. This notification shall come into force with effect from the 22nd of August, 2017. [(File No. Bikri-kar/GST/vividh-10/2017-3099)] By order of the Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.