Amendment in Notification No. S.O.238 dated the 13th September, 2018 - S.O. 06 - Bihar SGST

Commercial Tax Department Notification The 3rd January 2019 S.O. 6, dated the 3rd January 2019- In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the Commercial Taxes Department notification No S.O.238 dated the 13th September, 2018 published in the Bihar Gazette, Extraordinary, vide number. 847, dated the 13th September, 2018, namely: In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . 2. This notification shall come into force with effect from 31st December, 2018. [(File No. Bikri kar/GST/vividh-21/2017 (Part-4)-36)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.