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TMI BlogAmendments in the Notification of the Commercial Taxes Department Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ng satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 554, dated the 29 th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nising a function) at premises other than specified premise s provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to clause (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation : (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (g) against serial number 17, in column (3), in item (viii), the figures and words , with or shall be omitted; (h) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 - ; (i) against serial number 21, in column (3) in item (ii), for the words and brackets (i) above the words and brackets (i) and (ia) above shall be substituted; (j) against se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (xxxi), the following clauses shall be inserted, namely:- (xxxii) Restaurant service means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, 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. (xxxiii) Outdoor catering means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) Hotel accom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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