Exempts the state tax on intra-state supplies of goods Old and used, petrol Liquefied petroleum gases (LPG).

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..... f the powers conferred 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 exempts the State tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under .....

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..... d, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% .....

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..... 7 All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3 6% Explanation For the purposes of this notification, - (i) in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act,1961(43 of 1961)on the said goods, the value that represents the margin of the supplier shall be the differ .....

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