Amendments in the Notification of the Commercial Taxes Department Notification No. 03/2017-State Tax (Rate), dated the 29th June, 2017.

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..... Rate) S.O. 362 dated the 30th September 2019-- In exercise of 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 the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. 03/2017-State Tax (Rate), dated the 29th .....

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..... may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, ha .....

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