Governor of Bihar clarifies that 100% tax exemption such hotels from the costumers shall have to be deposited in Government Treasury. - S.O. 159 - Bihar SGST

Bihar Government Commercial Tax Department Notification The 26th March 2018 S.O. 159, dated 26th March 2018- Notwithstanding the repeal of the Bihar Taxation on Luxuries in Hotels Act, 1988 vide clause (c) of sub-section (1) of Section 173 of the Bihar Goods and Services Tax Act, 2017 (the Act hereinafter) and subject to the proviso to clause (c) of sub-section (1) of Section 174 of the Act, in exercise of the powers conferred by Section 3A of the Bihar Taxation on Luxuries in Hotels Act, 1988 read with clause (c) of sub-section (1) of Section 174 of the Act, the Governor of Bihar clarifies that 100% tax exemption under Bihar Taxation on Luxuries in Hotels Act, 1988 granted for seven years vide Commercial Taxes Department notification no. S.O. 53 dated 20.07.2007, as incentive under sub-clause (a) of Clause (viii) of para 2 of the Bihar Industrial Incentive Policy, 2006 shall stand extended to cover the hotels which started operations between the period 01.04.2011 to 30.06.2011. Provided that tax collected during this period by such hotels from the costumers shall have to be deposited in Government Treasury. [(File No. Bikri-kar/Vividh-115/2017-865)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Principal Secretary.