SECTION 11 OF THE BIHAR GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT RUN CANTEENS AND SUPPLIES OF GOODS BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS NOTIFICATION NO.7/2017-STATE TAX (RATE) [S.O. 77] [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-07], DATED 29-6-2017 In exercise of… Read More »
SECTION 55 OF THE BIHAR GST ACT, 2017 – REFUND IN CERTAIN CASES REFUND OF 50% OF SGST ON SUPPLIES OF GOODS TO CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE NOTIFICATION NO.6/2017-STATE TAX (RATE) [S.O. 75] [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-06], DATED 29-6-2017 In exercise of the powers conferred by section 55 of the Bihar Goods and Services Tax… Read More »
SECTION 54 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UN-UTILISED INPUT TAX CREDIT SHALL BE ALLOWED WHERE RATE OF TAX ON INPUT IS HIGHER THAN RATE OF TAX ON OUTPUT SUPPLIES OF SUCH GOODS NOTIFICATION NO.5/2017-STATE TAX (RATE)… Read More »
SECTION 9 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED RATE OF STATE TAX TO BE LEVIED ON REVERSE CHARGE BASIS BY RECIPIENT OF INTRA-STATE SUPPLY OF GOODS NOTIFICATION NO.4/2017- STATE TAX (RATE) [S.O. 71] [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-4], DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO.36/2017-STATE TAX (RATE) [S.O. 223] [F.NO.BIKRI-KAR/GST/VIVIDH-21/2017-36],… Read More »
SECTION 11 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 POWER TO GRANT EXEMPTION FROM TAX EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS NOTIFIED UNDER SECTION 11(1) NOTIFICATION NO.3/2017-STATE TAX (RATE)/SO 69 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-03)], DATED 29-6-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017… Read More »
SECTION 11, READ WITH SECTION 9, OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – STATE TAX EXEMPT GOODS NOTIFIED UNDER SECTION 9 NOTIFICATION NO.2/2017- STATE TAX (RATE) [S.O. 67] [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-2], DATED 29-6-2017 [AS AMENDED UPTO DATE] In exercise of the powers conferred by sub-section (1) of section… Read More »
SECTION 9 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 LEVY AND COLLECION OF TAX NOTIFIED RATE OF STATE TAX NOTIFIED UNDER SECTION 9(1) NOTIFICATION NO.1/2017-STATE TAX (RATE)/SO 65 [F.NO.BI KRI-KAR/GST/VIVIDH-13/2017-1)], DATED 29-6-2017 [AS AMENDED UPTO DATE] In exercise of the powers conferred by sub-section (1) of section 9 of the Bihar Goods and Services… Read More »
SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR NOTIFICATION NO.17/2017-STATE TAX (RATE) [NO.FTX.56/2017/30], DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO.23/2017-STATE TAX (RATE) [NO.FTX.56/2017/125], DATED 11-9-2017 In exercise of the powers… Read More »
SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 9(3) NOTIFICATION NO.13/2017-STATE TAX (RATE) [NO.FTX.56/2017/26], DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO.22/2017-STATE TAX (RATE) [NO.FTX.56/2017/117], DATED 11-9-2017 In exercise of the powers conferred under the proviso to sub section (3) of section 9 of the… Read More »
SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 EXEMPTION ON INTRA-STATE SUPPLY OF SERVICES NOTIFICATION NO.12/2017-STATE TAX (RATE) [NO.FTX.56/2017/25], DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO.21/2017-STATE TAX (RATE) [NO.FTX.56/2017/106], DATED 11-9-2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 11 of the Assam Goods and Services Tax Act,… Read More »