Amendment in Notification No. S.O. 238, dated 13th September, 2018 - S.O. 454 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 9th October 2024 S.O. 454, Date the 9th October 2024 -- In exercise of the powers conferred by subsection (3) of section 1 read with section 51 of the the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the notification No. S.O. 238, dated 13th September, 2018, published in the Bihar Gazette, Extraordinary, vide number 847, dated 13th September, 2018, namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. [(File No. Bikri kar/GST/vividh-21/2017 (Part-4450)] By the order of Governor of Bihar, Sanjay Kumar Singh, Commissioner State Tax-cum-Secretary.