Supersession Notification No. S.O. 112, dated the 06th May, 2020 - S.O. 84 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 12th March 2021 S.O. 84, Dated 12th March 2021 -In exercise of the powers conferred by sub-section (6D) of section 25 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 and in supersession of the notification of the Commercial Taxes Department notification No. S.O. 112, dated the 06th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 269, dated the 06th May, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,___ (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 670] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary