SECTION 11, READ WITH SECTION 9, OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX
EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED SUPPLIER (LIMIT OF RS.5000 PER DAY)
NOTIFICATION NO.8/2017-STATE TAX (RATE)/SO 79 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-8)], DATED 29-6-2017
AS AMENDED BY NOTIFICATION NO.38/2017- STATE TAX (RATE) [S.O. 227] [F.NO.BIKRI-KAR/GST/VIVIDH-21/2017-38], DATED 13-10-2017, NOTIFICATION NO. 10/2018-STATE TAX (RATE) {SO 154 [F.NO.BIKRI KAR/GST/VIVIDH-21/2017 (PART-I)835)]}, DATED 23-3-2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 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 intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017):
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2. This notification shall come into force with effect from the 1st day of July, 2017.
[Note : The exemption contained in the notification No. 8/2017-State Tax (Rate), Dated the 29th June, 2017 as amended by this notification shall apply to all registered persons till the 2[30th day of June, 2018]
1. Proviso omitted by Notification No.38/2017- State Tax (Rate) [S.O. 227] [F.No.Bikri-Kar/Gst/Vividh-21/2017-38], dated 13-10-2017.
2. Substituted for “31st day of March, 2018” by Notification No. 10/2018-State Tax (Rate) {So 154 [F.No.Bikri Kar/GST/Vividh-21/2017 (Part-I)835)]}, dated 23-3-2018.