नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

1 \०ीन 13 श

(स पटन 24) पटन मगलवर 10 अ तूबर 21#

okf.kT;&dj

okf.kT;&dj foHkkx

foHkkx

———

vf/klwpuk

10 vDrwcj

10 vDrwcj 2017

2017

,låvkså 207] fnukad 10 vDrwcj 2017—fcgkj ljdkj] okf.kT;&dj foHkkx dh vf/klwpuk la[;k

13@2017& jkT; dj ¼nj½] fnukad 29 twu] 2017 ftls fcgkj xtV ds vlk/kkj.k vad] la[;k iVuk 556 fnukad

29 twu] 2017 }kjk izdkf'kr fd;k x;k Fkk] dh lkj.kh esa] Øe la[;k 2 esa] dkWye ¼2½ esa]&

)

(

‘’ fdlh O;f"Vd vf/koDrk] ftlds varxZr dksbZ ofj"B vf/koDrk Hkh gS] }kjk fdlh djk/ks; jkT;{ks=] ftlds

varxZr og LFkku Hkh gS] tgka ,slh lsokvksa ds mica/k ds fy, dksbZ lafonk fdlh vU; vf/koDrk ds ek/;e ls dh

x;h Fkh] esa vofLFkr fdlh dkjckj vfLrRo dks çR;{k ;k vçR;{k #i ls fdlh U;k;ky;] vf/kdj.k ;k çkf/kdj.k

ds le{k çfrfuf/kRo laca/kh lsok,a miyC/k djkus gsrq ;k vf/koDrkvksa dh fdlh QeZ }kjk çR;{k ;k vçR;{k #i ls

fdlh dkjckj vfLrRo dks fof/kd lsokvksa ds ek/;e ls miyC/k djk;h x;h lsok,aA**]

ds LFkku ij fuEu dks i<+k tk,&

)

(

“fdlh O;fDr fo'ks"k vf/koDrk ftlds vUrxZr dksbZ ofj"B vf/koDrk Hkh gS ;k vf/koDrkvksa dh QeZ] ds }kjk çR;{k

;k vçR;{k #i ls fof/kd lsok ds #i esa çnku dh x;h lsok,aA

Li"Vhdj.k%& **fof/kd lsok** ls fof/k dh fdlh 'kk[kk esa fdlh jhfr esa] fdlh lykg] ijke'kZ ;k lgk;rk ds laca/k

esa miyC/k djk;h x;h dksbZ lsok vfHkçsr gS vkSj blds varxZr fdlh U;k;ky;] vf/kdj.k ;k çkf/kdj.k ds le{k

çfrfuf/kRodkjh lsok,a lfEefyr gSaA **

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3694½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

ॢबहर गजट [सधरण 1 [Ç त३बर 21

10 vDrwcj

10 vDrwcj 2017

2017

,låvkså 208] ,låvkså 207] fnukad 10 vDrwcj 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

vaxzth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3694½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

———

The 10^th October 2017

S.O. 207, dated the 10^th October 2017— In the notification of the Government of Bihar in

the Commercial Taxes Department No. 13/2017- State Tax (Rate), dated 29^thJune, 2017, published

in the Bihar Gazette, Extra ordinary, vide no. 556 dated 29^th June, 2017, in the Table, against serial

number 2, in column (2), for -

(2)

“Services supplied by an individual advocate including a senior advocate by way of

representational services before any court, tribunal or authority, directly or indirectly, to any

business entity located in the taxable territory, including where contract for provision of such

service has been entered through another advocate or a firm of advocates by way of legal services,

directly or indirectly, to a business entity.”,

read

(2)

“Services provided by an individual advocate including a senior advocate or firm of advocates by

way of legal services, directly or indirectly.

Explanation.- “legal service” means any service provided in relation to advice, consultancy or

assistance in any branch of law, in any manner and includes representational services before any

court, tribunal or authority.”.

[(File No. Bikri-kar/GST/Vividh-20 /2017-3694)]

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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