(नबंधन संHया पी0ट40-40 (नबंधन संHया ॢबह(cid:4)र
ह(cid:4)र गजट
[स(cid:3)ध(cid:3)रण [(cid:8)क [स(cid:3)ध(cid:3)रण [(cid:8)क ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:10)क(cid:4)०शत ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:10)क(cid:4)०शत ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:10)क(cid:4)०शत 31 (cid:26)(cid:4)वण 1(cid:29)3(cid:29) (cid:30)श(cid:15)(cid:31)
(स(cid:14)(cid:15) पटन(cid:4) (cid:19)2(cid:21)) पटन(cid:4)
पटन(cid:4) म(cid:14)गलव(cid:4)र 22 अग3त 2(cid:15)1(cid:19)
एस० ओ० 131, दिनांक 22
वाणिज्य-कर विभाग की अधिसूचना सं0-11/2017-राज्य कर (दर), दिनांक 29 जू
okf.kT;&dj foHkkx ——— vf/klwpuk 22 vxLr 2017 vf/klwpuk la0& vf/klwpuk la0&20@2017& jkT; dj ¼nj½ 22 अगस्त 2017—बिहार माल और सेवा कर अधिनियम, 2017 (2017 का बिहार बिहार माल और सेवा कर अधिनियम, 2017 (2017 का बिहार अधिनियम-12) की धारा 9 की उपधारा (1) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, बिहार-राज्यपाल, परिषद की बिहार-राज्यपाल, परिषद की अधिनियम-12) की धारा 9 की उपधारा (1) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, /2017-राज्य कर (दर), दिनांक 29 जून 2017 में सिफारिशों पर, वाणिज्य-कर विभाग की अधिसूचना सं0- निम्नलिखित संशोधन करते हैं, यथा-
la'kks/ku
सारणी म(cid:16),-
उ(cid:5)त अ(cid:8)धसूचना म(cid:16), सारणी म(cid:16)
(i) (cid:22)म सं. 3 के सम(cid:28)
के सम(cid:28), कॉलम (3) क+ मद सं. (iii) और उससे संबं(cid:8)धत 5KविMटयO
और उससे संबं(cid:8)धत 5KविMटयO, जो 2क कॉलम (3), (4)
, (4) और (5) म(cid:16) द4 गई हQ, के 3थान पर (न6न7ल8खत को 5(त3था
7ल8खत को 5(त3थाKपत 2कया
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(ii) (cid:22)म सं. 8 के सम(cid:28), कॉलम (3) के मद (vi) और उससे संबं(cid:8)धत 5KविMटयO, जो 2क कॉलम (3), (4) और (5) म(cid:16) द4 गयी हQ, के 3थान पर (न6न7ल8खत को 5(त3थाKपत 2कया जाएगा,
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(iii) (cid:22)म सं. 9 के सम(cid:28), कॉलम (3) के मद (iii) और उससे संबं(cid:8)धत 5KविMटयO, जो 2क कॉलम (3), (4) और (5) म(cid:16) द4 गयी हQ, के 3थान पर (न6न7ल8खत को 5(त3थाKपत 2कया जाएगा,
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(iv) (cid:22)म सं. 10 के सम(cid:28), कॉलम (3) के मद (i) और उससे संबं(cid:8)धत 5KविMटयO, जो 2क कॉलम (3), (4) और (5) म(cid:16) द4 गयी हQ, के 3थान पर (न6न7ल8खत को 5(त3थाKपत 2कया जाएगा,
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(v) (cid:22)म सं. 11 के सम(cid:28), कॉलम (3) के मद (i) और उससे संबं(cid:8)धत 5KविMटयO, जो 2क कॉलम (3), (4) और (5) म(cid:16) द4 गयी हQ, के 3थान पर (न6न7ल8खत को 5(त3थाKपत 2कया जाएगा,
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(vi) (cid:22)म सं. 26 के सम(cid:28),-
(क) कॉलम (3) म(cid:16) मद (i) के सम(cid:28) ,-
(क) उप-मद (ख), के 3थान पर (न6न7ल8खत उप-मद को 5(त3थाKपत 2कया जाएगा, यथा :-
"(ख) व3c एवं व3c उUपाद जो 2क सीमा शुuक टै<रफ अ(cid:8)ध(नयम, 1975 (1975 का 51) क+ 5थम अनुसूची के अ=याय 50 से 63 के अंतग)त आते हQ;";
(ख) 3पMट4करण को (नर7सत कर Vदया जाएगा;
(ख) कॉलम (3) के मद (ii) और उससे संबं(cid:8)धत 5KविMटयO, जो 2क कॉलम (3), (4) और (5) म(cid:16) द4 गयी हQ,
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(vii) (cid:22)म सं. 27 और उससे संबं(cid:8)धत 5KविMटयO के 3थान पर (न6न7ल8खत को 5(त3थाKपत
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(viii) (cid:22)म सं. 34 के सम(cid:28) कॉलम (3) म(cid:16), मद (i) म(cid:16) श€द "(cid:129)ामा है'' के पjचात "या [लेनेटे<रयम'' श€दO को अंत:3थाKपत 2कया जाएगा।
2- यह अधिसूचना दिनांक 22 अगस्त 2017 के प्रभाव से प्रवृत्त होगी।
[(सं०सं०-बिक्री-कर/जीएसटी/विविध/10/2017-3097)] बिहार राज्यपाल के आदेश से, सुजाता चतुर्वेदी, वाणिज्य-कर आयुक्त-सह-प्रधान सचिव।
———
22 vxLr 2017
एस॰ओ॰ 132, एस॰ओ॰ 131, दिनांक 22 अगस्त 2017 का अंग्रेजी में निम्नलिखित अनुवाद बिहार-राज्यपाल के प्राधिकार से इसके द्वारा प्रकाशित किया जाता है, जो भारतीय संविधान के अनुच्छेद 348 के खंड (3) के अधीन अंग्रेजी भाषा में उसका प्राधिकृत पाठ समझा जायेगा।
[(सं०सं०-बिक्री-कर/जीएसटी/विविध/10/2017-3097)] बिहार राज्यपाल के आदेश से, सुजाता चतुर्वेदी, वाणिज्य-कर आयुक्त-सह-प्रधान सचिव।
———
The 22nd August 2017
Notification No.20/2017-State Tax (Rate)
S.O. 131, dated 22nd August 2017—In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the notification No.11/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:-
Amendments
In the said notification, in the Table,-
(i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply(ii) (iii) water treatment, or sewerage treatment or disposal. | 6 | - |
| (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; | 6 | - |
| (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the "In-situ rehabilitation of existing slum dwellers using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction / enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. | ||
| (v) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. | 6 | - |
| (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. | 9 | -"; |
(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. | 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 Explanation no. (iv)] |
| or | ||
| 6 | -" ; |
(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. | 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 Explanation no. (iv)] |
| or | ||
| 6 | Provided that the goods transport agencyopting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it."; |
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. | 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 Explanation no. (iv)] |
| or | ||
| 6 | -"; |
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in
| (3) | (4) | (5) |
| "(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. | 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 Explanation no. (iv)] |
| or | ||
| 6 | Provided that the goods transport agencyopting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it."; |
(vi) against serial number 26,-
(a) in column (3),in item (i),-
(A) for sub-item (b), the following sub-item shall be substituted, namely:- "(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the
| (3) | (4) | (5) |
| "(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. | 2.5 | - |
| (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. | 9 | -"; |
(vii) for serial number27and the entries relating thereto, the following shall be
| (1) | (2) | (3) | (4) | (5) |
| "27 | Heading 9989 | (i)Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. | 6 | - |
| (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. | 9 | -"; |
words "or planetarium" shall be inserted.
2. This notification shall come into force with effect from the 22nd of August, 2017.
[(File No. Bikri-kar/GST/vividh-10/2017-3097)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.
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[ध(cid:17)¡क(cid:16) स०चव(cid:4)लय म१(cid:27)ण(cid:4)लय(cid:16)
ॢबह(cid:4)र(cid:16) पटन(cid:4) ह(cid:4)र(cid:4) (cid:31)क(cid:4)०शत eव# म१ॢ(cid:27)त(cid:16) ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)728$5&1+1)$ड(cid:17))ट+)प(cid:17))? Website: http://egazette.bih.nic.in