Amendment in Notification No. S.O. 238 Dated 13.09.2018 - S.O. 501 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 13th December 2024 S.O. 501 Dated 13th December 2024 In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), hereafter in this notification referred to as the said Act, the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the notification no. S.O. 238 Dated 13.09.2018, published in the Bihar Gazette, Extraordinary, vide no. 847, dated 13.09.2018, 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. 2. This notification shall come into force with effect from the 10th day of October, 2024. [(File No. Bikrikar/GST/vividh-21/2017 (Part-20) 5434)] By the order of Governor of Bihar, Sanjay Kumar Singh, Commissioner State Tax-cum-Secretary.