Levy And Collection Of Tax- Amendments in the Commercial Taxes Department Notification No. 45/2017- State Tax (Rate), dated the 14th November, 2017. - NO.9/2018-STATE TAX (RATE) [SO 136] - Bihar SGST

BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION NO.9/2018-STATE TAX (RATE) [SO 136] [F.NO. BIKRI KAR/GST/VIVIDH-21/2017 (PART-I)-09 (RATE)], DATED 25-1-2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the Commercial Taxes Department Notification No. 45/2017- State Tax (Rate), dated the 14 th November, 2017, published in Bihar Gazette, Extraordinary, vide number 1064, dated the 14 th November, 2017, namely:- In the said notification, - (1) in the Table, - (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted, namely: - Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23 rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23 rd July, 1996 and is applicable with effect from the 15 th November, 2017. .