Amendment in Notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017 - 15/2022– State Tax (Rate) - Bihar SGST

COMMERCIAL TAX DEPARTMENT Notification No. 15/2022 State Tax (Rate) The 30th December, 2022 S.O. 492, Dated 30th December 2022 - In exercise of the powers conferred by subsections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st day of January, 2023. [(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 15 )] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary