9911796707
TMI BlogAmendment in Notification No. 11/2017- 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 ..... by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Commercial Taxes Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... man consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, camps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) (5) "(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be inserted, namely: - '(i) manufacture of handicraft goods. Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification S.O No. 179 - dated the 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 880, dated the 21st September, 2017 as amended from time to time.'. 2. This notification shall come into force with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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