Supersession of the Notification No S.O. 105 dated 29th June, 2017 - S.O. 52 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7 th March 2019 S.O. 52, Dated 7th March 2019.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supersession of the Commercial Tax Department notification no S.O. 105 dated 29th June, 2017, published in Bihar Gazette Extraordinary, vide number 564 dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the Governor of Bihar, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Bihar Goods and Services Tax Rules, 2017: Provided that the said aggregate turnover in the preceding financial year shall be seventy-five lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any of the following States, namely: (i) Arunachal Pradesh, (ii) Manipur, (iii) Meghalaya, (iv) Mizoram, (v) Nagaland, (vi) Sikkim, (vii) Tripura, (viii) Uttarakhand: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:- TABLE Sl. No. Tariff item, subheading, Heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2. 2106 90 20 Pan masala. 3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes. Explanation. (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force on the 1st day of April, 2019. [(File No. Bikri kar/GST/vividh-21/2017 (Part-5) 859)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.