SECTION 11, READ WITH SECTIONS 9, 24 & 51, 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 DEDUCTOR UNDER SECTION 51 FROM AN UNREGISTERED SUPPLIER
NOTIFICATION NO.9/2017-STATE TAX (RATE)/SO 81 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-9)], 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 (Bihar Act 12 of 2017) (hereinafter referred to as “the said Act”), 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 deductor under section 51 of the said Act, 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 said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.
2. This notification shall come into force with effect from the 1st day of July, 2017.