ॢबह

[

ॢबहर

(स पटन )

)

) पटन

,l0 vks0 179] fnukad 21

vf/kfu;e 12½] dh /kkjk 23 dh mi&

flQkfj’kksa ij] gLrf’kYi eky ds d

v/khu jftLVªhdj.k vfHkizkIr djus l

ijarq ,sls ekyksa dk dqy ewY

chl yk[k #i, dh jde ls vf/kd

ijarq ;g vkSj fd ,sls e

tEew&d’ehj jkT; ls fHkUu fo’ks"k iz

2- iwoZorhZ iSjk esa mfYyf[kr

vkSj lsok dj fu;ekoyh] 2017 ds fu

3- mijksDr NwV ,sls O;fDr

gSa vkSj Hkkjr ds jkti=] vlk/kkj.k

2017 n~okjk izdkf’kr vf/klwpuk la[

Li"Vhdj.k % bl vf/klwpu

mfYyf[kr mRikn vkSj mDr lkj.kh

¼,p,l,u½ lafgrk vfHkizsr gS] tc

dqN e'khujh dk Hkh iz;ksx fd;k tk

िनबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

3 भ 13 श

व५ह प०तवर 21

21 िसत ब

िसत ब

िसत बर 21"

okf.kT;&dj foHkkx

———

vf/klwpuk

21 flrEcj 2017

flrEcj 2017—fcgkj eky vkSj lsok dj vf/kfu;e] 20

&/kkjk ¼2½ n~okjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj j

djk/ks; iznk; djus okys uSfefÙkd djk/ks; O;fDr;ksa dks i

ls NwV izkIr O;fDr;ksa ds izoxZ ds #i esa fofufnZ"V djrs gSa %

ewY;] tks vf[ky Hkkjrh; vk/kkj ij laxf.kr fd;k tkuk gS]

ugha gS %

eky dk dqy ewY;] tks vf[ky Hkkjrh; vk/kkj ij laxf

ioxZ jkT;ksa ds ekeys esa nl yk[k #i, dh jde ls vf/kd u

r uSfefÙkd djk/ks; O;fDr LFkk;h ys[kk la[;kad vfHkizkIr d

fu;e 138 ds mica/kksa ds vuqlkj bZ&os fcy l`ftr djsaxsA

r;ksa dks miyC/k gksxh tks gLrf’kYi eky ds varjjkT;h; d

k] Hkkx 2] [kaM 3] mi&[kaM (i) esa lk-dk-fu-la- 1156¼v½]

[;k 8@2017&,dhd`r dj] rkjh[k 14 flrEcj] 2017 dk Qk

uk ds iz;kstuksa ds fy,] ^^gLrf’kYi eky** in ls] uhps lkj.

kh ds LrEHk ¼3½ esa rRLFkkuh izfof"V esa mfYyf[kr lqesfyr

mRikn f’kYidkjksa n~okjk izeq[kr;k gkFk ls cuk;k tkrk gS

k ldsxkA

न सं या पी0ट0-40

त

17 ¼2017 dk fcgkj

jkT;iky] ifj"kn dh

iwoksZDr vf/kfu;e ds

fdlh foÙkh; o"kZ esa

f.kr fd;k tkuk gS]

ugha gSA

djsaxs vkSj fcgkj eky

djk/ks; iznk; dj jgs

rkjh[k 14 flrEcj]

k;nk ys jgs gSaA

j.kh ds LrEHk ¼2½ esa

r ukein~/kfr iz.kkyh

gS] gkykafd izfØ;k esa

ॢबहर गजट [सधरण 21 िसत बर2017

Lkkj.kh

Ø- la-

mRikn

,p,l,u dksM

¼1½

¼2½

¼3½

peM+s dh oLrq,a ¼ftuds varxZr FkSyk] ilZ] thulkth] lkt] oL= Hkh gSa½

4201] 4202] 4203

mRdhf.kZr dk"B mRikn ¼ftuds varxZr lUnwd] tM+km dk;Z] fMCcs] ihik

Hkh gSa½

4415] 4416

mRdhf.kZr dk"B mRikn ¼ftuds varxZr Vscy vkSj jlksbZ crZu Hkh gSa½

4419

mRdhf.kZr dk"B mRikn

4420

dk"B ds ?kqekonkj vkSj jyk{kcrZu

4421

ckal mRikn ¼ltkoVh vkSj mi;ksxh oLrq,a½

r`.k] ifÙk;ka vkSj ljdaMk rFkk Qkbcj mRikn] pVkbZ] FkSfy;ka] isfV;ka

4601] 4602

dkxt es’k dh oLrq,a

4823

VSDlVkby ¼gFkdj?kk mRikn½

ftuds varxZr 50]

58] 62] 63 Hkh gSa

VSDlVkby gLreqnz.k

50] 52] 54

tjh /kkxk

5605

dkyhu] jx vkSj njh

VSDlVkby] gLr d’khnkdkjh

fFk,Vj iks’kkd

61] 62] 63

d;j mRikn ¼ftuds varxZr pVkb;ka] xn~ns Hkh gSa½

5705] 9404

peM+s dk twrk

6403] 6405

mRdhf.kZr izLrj mRikn ¼ftuds varxZr izfrek] y?kq izfrek] tUrqvksa dh

vkd`fr] ys[ku lsV] ,LVªs] eksecÙkh nku Hkh gSa½

6802

izLrj tM+kÅ dk;Z

feV~Vh ds crZu rFkk e`fÙkdk mRikn] ftlds vUrxZr VSjkdksVk Hkh gS

6901] 6909] 6911]

6912] 6913] 6914

/kkrq Vscy rFkk jlksbZ crZu ¼rkez] ihry ds crZu½

7418

v/;k; 73 vkSj 74 dh /kkrqvksa ds lTthdj.k ds fy, iz;qDr fdLe dh

/kkrq dh ewfrZ;ka] izfrek@ewfrZnku] dy’k vkSj ØkWl

8306

/kkrq fcnjhos;j

8306

laxhr okn~; ;a=

lhax vkSj vfLFk mRikn

'ka[k lhih f’kYi oLrq,a

QuhZpj] ckal] dsu@csar ds QuhZpj

xqfM+;k vkSj f[kykSus

9503

Ykksd fp=dkjh e/kqcuh] irfp=k] jktLFkkuh y?kq fp= vkfn

4- ;g vf/klwpuk fnukad 15 flrEcj] 2017 ds izHkko ls izo`Ùk gksxhA

[¼laŒlaŒ&fcØh&dj@th0,l0Vh0@fofo/k&20@2017&3535½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

21 flrEcj 2017

,lŒ vksŒ 180] ,lŒ vksŒ 179] fnukad 21 flrEcj 2017 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS] tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM

¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[¼laŒlaŒ&fcØh&dj@th0,l0Vh0@fofo/k&20@2017&3535½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

ॢबहर गजट [सधरण 21 िसत बर 2017

The 21^st September 2017

S.O 179, dated 21^st Septembe 2017— In exercise of the powers conferred by sub-section (2)

of section 23 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on

the recommendations of the Council, hereby specifies the casual taxable persons making taxable

supplies of handicraft goods as the category of persons exempted from obtaining registration under

the aforesaid Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, does

not exceed an amount of twenty lakh rupees in a financial year:

Provided further that the aggregate value of such supplies, to be computed on all India basis,

does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State

of Jammu and Kashmir.

2. The casual taxable persons mentioned in the preceding paragraph shall obtain a

Permanent Account Number and generate an e-way bill in accordance with the provisions of rule

138 of the Bihar Goods and Services Tax Rules, 2017.

3. The above exemption shall be available to such persons who are making inter-State

taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017 –

Integrated Tax dated the 14^th September, 2017 published in the Gazette of India, Extraordinary, Part

II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14^th September, 2017.

Explanation - For the purposes of this notification, the expression “handicraft goods” means

the products mentioned in column (2) of the Table below and the Harmonized System of

Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table,

when made by the craftsmen predominantly by hand even though some machinery may also be used

in the process.

Table

Sl No.

Products

HSN Code

(1)

(2)

(3)

Leather articles (including bags, purses, saddlery, harness,

garments)

4201, 4202, 4203

Carved wood products (including boxes, inlay work, cases,

casks)

4415, 4416

Carved wood products (including table and kitchenware)

4419

Carved wood products

4420

Wood turning and lacquer ware

4421

Bamboo products [decorative and utility items]

Grass, leaf and reed and fibre products, mats, pouches, wallets

4601, 4602

Paper mache articles

4823

Textile (handloom products)

including 50, 58, 62, 63

10.

Textiles hand printing

50, 52, 54

11.

Zari thread

5605

12.

Carpet, rugs and durries

13.

Textiles hand embroidery

14.

Theatre costumes

61, 62, 63

15.

Coir products (including mats, mattresses)

5705, 9404

16.

Leather footwear

6403, 6405

17.

Carved stone products (including statues, statuettes, figures of

animals, writing sets, ashtray, candle stand)

6802

18.

Stones inlay work

19.

Pottery and clay products, including terracotta

6901, 6909, 6911, 6912,

6913, 6914

20.

Metal table and kitchen ware (copper, brass ware)

7418

21.

Metal statues, images/statues vases, urns and crosses of the

type used for decoration of metals of chapters 73 and 74

8306

ॢबहर गजट [सधरण 21 िसत बर2017

Sl No.

Products

HSN Code

(1)

(2)

(3)

22.

Metal bidriware

8306

23.

Musical instruments

24.

Horn and bone products

25.

Conch shell crafts

26.

Bamboo furniture, cane/Rattan furniture

27.

Dolls and toys

9503

28.

Folk paintings, madhubani, patchitra, Rajasthani miniature

4. This notification shall come into force with effect from 15^th September, 2017

[(File No. Bikri-kar/GST/Vividh-20/2017-3535 )]

By order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.

———=

[ध¡क स०चवलय म१णलय

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