9911796707
TMI BlogAmendments in the Notification of the Commercial Taxes Department No.12/2017- State Tax (Rate), dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... nferred by sub-section (1) of section 11 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 further amendments in the notification of the Commercial Taxes Department No.12/2017- State Tax (Rate), dated the 29th June, 2017, publis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9954 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: - "Upfront amount (called as premium, sala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, with 90 percent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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