Amendment in Notification No. 11/2017- State Tax (Rate), dated the 29th June, 2017 - 17/2018- State Tax (Rate) - S.O. 215 - Bihar SGST

Commercial Tax Department Notification no. 17/2018- State Tax (Rate) S.O. 215, Dated 26th July 2018 - In exercise of the powers conferred by sub-section (3) of section 11, of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Commercial Taxes Department notification No.11/2017- State Tax (Rate), dated the 29thJune, 2017, published in Bihar Gazette, Extraordinary, vide number 554, dated the 29thJune, 2017 hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation .- For the purposes of this item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities 2. This Notification shall come into force with effect from 27th July, 2018. [(File No. Bikri kar/GST/vividh-21/2017 (Part-2) 17)] By the order of Governor of Bihar, DR. PRATIMA, Commissioner-cum-Secretary.