Home Notifications 2021 GST - States GST - States - 2021 Bihar SGST This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Amendment in Notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017 - 16/2021– State Tax (Rate) - Bihar SGSTExtract COMMERCIAL TAX DEPARTMENT The 6th December 2021 Notification No. 16/2021 State Tax (Rate) S.O. 164 Date 6th December 2021- In exercise of the powers conferred by subsections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Commercial Taxes Department notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 555, dated the 29th June, 2017, namely:- In the said notification, in the TABLE, - (i) against serial number 3, in column (3),in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services after item (c), the following shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services after item (e), the following shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017). 2. This notification shall come into force with effect from 1st day of January, 2022. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 16 )] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
|