Amendment in Notification No. S.O. 249 dated the 18th October, 2017 - S.O. 18 - Bihar SGST

Commercial Tax Department Notification The 17th January 2019 S.O. 18, Dated 17th January 2019- In exercise of the powers conferred by section 147 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendment in the Commercial Taxes Department notification No S.O. 249 dated the 18th October, 2017 published in the Bihar Gazette, Extraordinary, vide number 982, dated the 18 th October, 2017, namely: In the said notification, (i) In the Table, the column number (2) against S. No.1, after the entry, the following proviso shall be inserted, namely: - Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. [(File No. Bikri kar/GST/vividh-21/2017 (Part-4) 251)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.