नबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर क०शत
1 भ 13 श
(स पटन 1) पटन व५ह! प०तवर 7 सत बर 21#
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ॢबहर गजट [सधरण ०सत बर 21
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The 7th September 2017
S.O. 149 dated 7th September 2017— In exercise of the powers conferred by clause (a) of
sub-section (1) of Section 13 of the Bihar Value Added Tax Act, 2005 (as amended from time to
time), the Governor of Bihar is pleased to direct that tax on the sale of goods specified in column (2)
of the following Table shall be levied at the point or points in a series of sales specified in column
(3) of the said Table:—
TABLE
Sl.
No.
Description of goods
Stage at which said tax is to be levied
(1)
(2)
(3)
1
Motor spirit (petrol)
(a) At the point of sale by importer if the goods are imported from
outside Bihar or at the point of sale by manufacturer if the
goods are manufactured in Bihar or,
(b) at the point of sale by oil companies to the retailer or direct to
the consumers, if goods are sold by these companies.
2
High Speed Diesel Oil
Do
3
Natural Gas
(a) At the point of sale by importer if the goods are imported from
outside the State,
(b) at the point of sale by manufacturer if the goods are
manufactured in Bihar, and
(c) in all other cases, at the first point of sale in the State of Bihar.
3
ॢबहर गजट [सधरण ०सत बर 21
Sl.
No.
Description of goods
Stage at which said tax is to be levied
(1)
(2)
(3)
4
Aviation Turbine Fuel
Do
5
Petroleum Crude
At each point in a series of sales in the State of Bihar.
2. This notification shall come into force with effect from the first day of July, 2017.
[(F. No. Bikri-Kar/Sansodhan-02/2017-3343)]
By the order of Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary,
Commercial Taxes Department.
———
[ध¡क स०चवलय म१!णलय
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