Bihar Gazette, 13 October 2017

(cid:1)नबंधन सं(cid:8)या पी0ट(cid:15)0-40 ॢबह(cid:4)र गजट

[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:13)क(cid:4)०शत 21 \०ीन 1(cid:22)3(cid:22) (cid:24)श(cid:25)(cid:26)

(स(cid:27)(cid:25) पटन(cid:4) (cid:22)(cid:29)5) पटन(cid:4)(cid:31) श१!व(cid:4)र(cid:31) 13 अ(cid:23)तूबर 2(cid:25)1# वाणिज्य-करवाणिज्य-करवाणिज्य-करवाणिज्य-कर विभागविभागविभागविभाग

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अधिसूचनाअधिसूचनाअधिसूचनाअधिसूचना

13131313 अक्तूबरअक्तूबरअक्तूबरअक्तूबर 2017201720172017

अधिसूचना सं॰-अधिसूचना सं॰-अधिसूचना सं॰-अधिसूचना सं॰-34343434/2017-राज्य कर (दर)/2017-राज्य कर (दर)/2017-राज्य कर (दर)/2017-राज्य कर (दर)

eस(cid:3) i(cid:3) 21(cid:8)(cid:9) ॢदन(cid:13)(cid:14)क 13 [Çत३बर 2(cid:3)1(cid:23)—ॢबह(cid:13)र म(cid:13)ल eव(cid:14) स(cid:28)व(cid:13) कर [०ध०नयम, 2(cid:3)1(cid:23) 2(cid:3)1(cid:23) क(cid:13) ॢबह(cid:13)र [०ध०नयम 12! क" ध(cid:13)र(cid:13) 9 क" _पध(cid:13)र(cid:13) !1 क(cid:28) तहत %दम शॢफय) क(cid:13) %य*ग करत(cid:28) ह१e(cid:9) ॢबह(cid:13)र र(cid:13)Îयप(cid:13)ल(cid:9) पॢरषद क" ०सफ(cid:13)ॢरश) क(cid:28) \ध(cid:13)र पर(cid:9) व(cid:13)०णÎय कर ॢवभ(cid:13)ग क" [०धस३चन(cid:13) सÈ (cid:14)य(cid:13) 152(cid:3)1(cid:23)6 र(cid:13)Îय कर दर! त(cid:13)र7ख 2(cid:8) ज३न 2017, ०जस(cid:28) ॢबह(cid:13)र क(cid:28) र(cid:13)जप:, [स(cid:13)ध(cid:13)रण [(cid:14)क, म; स(cid:14)Èय(cid:13) 544 त(cid:13)र7ख ज३न 2(cid:8)(cid:9) 2017 ह(cid:13)र(cid:13) %क(cid:13)०शत ॢकय(cid:13) गय(cid:13) थ(cid:13)(cid:9) म; jर ०नAन०ल०खत स(cid:14)श*धन करत(cid:28) हB, [थ(cid:13)ZतP 6E

_Çत [०धस३चन(cid:13) म;, 6

(क) अनुसूची I – 2.5% म(,-

(i) Fम स(cid:14). 2(cid:8) म; क(cid:13)लम 2! क" %ॢवॢु क(cid:28) Iथ(cid:13)न पर %ॢवॢु, ''0802, 0813'', क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13);

2 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(ii) Fम स(cid:14)Èय(cid:13) 30 jर स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पKच(cid:13)त ०नAन०ल०खत Fम स(cid:14).

jर %ॢवॢुय) क* [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13),-

"	,	.'े0 1 2 10 1"-

.'े0 1 2 10 1"-

(iii) Fम स(cid:14)Èय(cid:13) 99 jर स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पKच(cid:13)त ०नAन०ल०खत Fम स(cid:14).

jर %ॢवॢुय) क* [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13),:-

"	% 4	2 2 56े! 78"-

% 4

2 2 56े! 78"-

(iv) Fम स(cid:14)Èय(cid:13) 101 jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पKच(cid:13)त ०नAन०ल०खत

"	4	म"2,जय म3र3ब @र LसM % र Nय#O$ ज* O लख ज सB#स 2Nज* यJ Jर)म;ब)@र6 !ज$र$जMP Q R मलख -य ख!Sस Q R मलख जस$र सM Nय य लयम; व य ज स य ध र ल + र य ज स T : #स 2N ज SसQ R मससबध रCव UयVय सM वय %वCMय ध र ,बध म; यथ #Wलख 'X धMर,IवYZ स$ रOय +र य +य ;"-

म"2,जय म3र3ब @र LसM % र Nय#O$ ज* O लख ज सB#स 2Nज* यJ Jर)म;ब)@र6 !ज$र$जMP Q R मलख *-य ख!Sस Q R मलख *जस$र सM Nय य लयम; व य ज स *य ध र * ल + र य ज स T : #स 2N ज SसQ R मससबध रCव Uय*Vय सM वय %वCMय ध र ,बध म; यथ #Wलख 'X धMर,IवYZ स$ रOय +र य +य *;"-

(v) Fम स(cid:14)Èय(cid:13) 1[4 म;, क\लम 3! क" %ॢवॢु क(cid:28) Iथ(cid:13)न पर %ॢवॢु " "(क) क(cid:28) र*०सन g]ल पMडMeस,

(ख) जह(cid:13)ª) jर य(cid:13)न) म; _पय*ग क(cid:28) ०लe ०नAन०ल०खत ब(cid:14)कर _य३Wस

[थ(cid:13)Zत :

i. \^eफi 180 सMeसट7

ii. \^eफi 380 सMeसट7"

को <(cid:1)त=था?पत @कया जाएगा;

3 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(vi) Cम सं(cid:8)या 181 और उससे संबंFधत

",		DQF RS (HA'( . GTU, MV08L 8W> AWG H=>DQFD< X '\F ' ] 06 ! '( ?G^UOI < F_ =J Y 08L 8W> YेQA\0 ` 'ेa bेc @ Bc' A'O08L 8W>YेQA\0J'(GNXO O d ' 6Jे @ A 0WDe =J YेQA \0J '( > ?G^UOI ' े े!ेA े0fg";

DQF RS (HA'( . GTU, MV08L 8W> AWG H=>DQFD< X '\F ' ] 06 ! '( ?G^UOI < F_ =J Y 08L 8W> YेQA\0 ` 'ेa bेc @ Bc' A'O08L 8W>YेQA\0J'(GNXO O d ' 6Jे @ A 0WDe =J YेQA \0J '( > ?G^UOI ' े े!ेA े0fg";

(vii) Cम सं(cid:8)या 187 और उससे संबंFधत

",	%	56 H=े Gे=े ah1c=CW 5"-

56 H=े Gे=े ah1c=CW 5"-

Cम सं(cid:8)या 188 और उससे संबंFधत

",,		े Gे= े ah 1c =CW 5 0 cO े MYZ"-

",,

े Gे= े ah 1c =CW 5 0 cO े MYZ"-

4 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(viii) Cम सं(cid:8)या 191 और उससे संबंFधत

"		0 cOे Gे=1c=CW "

0 cOे Gे=1c=CW "

(ix) Cम सं(cid:8)या 198क और उससे संबंFधत

",2		े े8cOे aGcOGे=1c=CW "

",2

े े8cOे aGcOGे=1c=CW "

(x) Cम सं(cid:8)या 201क और उससे संबंFधत

(xi) Cम सं0 218 और उससे संबंFधत

	*+, %4 %	6 A jेc B8kc MkG jेc A8 े b6jेcे 08++

*+, %4 %

6 A jेc B8kc MkG jेc A8 े b6jेcे 08++

(xii) Cम सं. 219 म(, कॉलम (2) म( अंक ''5705'' के =थान पर ''5702, 5703, 5705'' अंकJ को <(cid:1)त=था?पत @कया जाएगा,

(xiii) Cम सं(cid:8)या 228 और उससे संबंFधत

",		h6 े 6े Z Gे= =CW "-

h6 े 6े Z Gे= =CW "-

(xiv) Cम सं(cid:8)या 234 और उससे संबंFधत

"	, ,%	mGे= =IX3b b6ेq EX HA'( G G EY8` Y B > = े A8 b EXJ8a! 6े 8h े0f"-

, ,%

mGे= =IX3b b6ेq EX HA'( G G EY8` Y B > = े A8 b EXJ8a! 6े 8h े0f"-

5 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(xv) Fम स(cid:14)Èय(cid:13) 263क jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पKच(cid:13)त ०नAन०ल०खत Fम स(cid:14)Èय(cid:13) jर %ॢवॢुय) क* [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13), [थ(cid:13)ZतP:-

"4	8mr	8'lstGेu++

8mr

8'lstGेu++

(ख) [न१स३चM II-6% म;, -

(i) Fम स(cid:14). 1[ म;, क\लम 3! म; श`द jर क*ूक ''खज३र (म१ल(cid:13)यम य(cid:13) कठ*र!, [(cid:14)जMर, [नNन(cid:13)स, eव*कT ड*, [मcद, \म jर मBग* Iट7न, स३ख(cid:28) ह१e'' क(cid:28) Iथ(cid:13)न पर श`द jर क*dठक ''खज३र (म१ल(cid:13)यम य(cid:13) कठ*र!, [(cid:14)जMर, [नNन(cid:13)स, eव*कT ड*, [मcद, jर मBग* Iट7न, स३ख(cid:28) ह१e'' क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13);

(ii) Fम स(cid:14)Èय(cid:13) 17 म;, क\लम 3) म;, श`द jर [(cid:14)क "[eय(cid:13)य 8 क(cid:28) स३ख(cid:28) फल [स३ख(cid:28) ]मल7 क(cid:28) [ल(cid:13)व(cid:13),$g, क(cid:28) Iथ(cid:13)न पर श`द, [(cid:14)क jर क*ूक, " [eय(cid:13)य 8 क(cid:28) स३ख(cid:28) फल [स३खM ]मल7 jर स३ख(cid:28) च(cid:28)Iटनट ०स(cid:14)घ(cid:13)ड(cid:13)! च(cid:13)ह(cid:28) य(cid:28) ०छWक(cid:13) य१फ ह) य(cid:13) नह7(cid:14), क(cid:28) [ल(cid:13)व(cid:13)$g, क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13);

(iii) Fम स(cid:14)Èय(cid:13) 46 म;, क\लम 3) क" %ॢवॢु क(cid:28) Iथ(cid:13)न पर %ॢवॢु, "नमक"न, भ१०जय(cid:13), ०मÇचर, चब(cid:28)न(cid:13) jर ]सM %क(cid:13)र क(cid:28) [Nय _Öप(cid:13)द ज* ॢक तÖक(cid:13)ल ख(cid:13)e ज(cid:13) सकत(cid:28) हB [भ१न(cid:13) ह१\ चन(cid:13) क(cid:28) [ल(cid:13)व(cid:13)], ज* ॢक य३०नट क(cid:14) ट(cid:28)नर) म; ब(cid:14)द ह) jर क! ०जन पर प(cid:14)जMक५ त Q(cid:13)(cid:14)ड न(cid:13)म ०लख(cid:13) ह*; य(cid:13)

ख! fस(cid:13) Q(cid:13)(cid:14)ड न(cid:13)म ०लख(cid:13) ह* ०जस पर ॢकसM क(cid:13)न३न क(cid:28) Nय(cid:13)य(cid:13)लय म; द(cid:13)व(cid:13) ॢकय(cid:13) ज(cid:13) सकत(cid:13) ह* य(cid:13) [०धक(cid:13)र क* ल(cid:13)ग३ कर(cid:13)य(cid:13) ज(cid:13) सकत(cid:13) हT [_नस(cid:28) ०भNन जह(cid:13)(cid:14) ॢक fस(cid:28) Q(cid:13)(cid:14)ड न(cid:13)म स(cid:28) स(cid:14)ब(cid:14)०धत क(cid:13)रZव(cid:13)^ य*Éय ॢकसM द(cid:13)व(cid:28) य(cid:13) %वतZनMय [०धक(cid:13)र क(cid:13) [न१ब(cid:14)ध म; यथ(cid:13) _०Wल०खत शतX क(cid:28) [धMन रहत(cid:28) ह१e Iव(cid:28)Ìछ(cid:13) स(cid:28) पॢरÖय(cid:13)ग कर ॢदय(cid:13) गय(cid:13) ह*]" क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)य(cid:28)ग(cid:13) ?

(iv) Fम स(cid:14)Èय(cid:13) 111 jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क* ०नर०सत कर ॢदय(cid:13) ज(cid:13)eग(cid:13);

6 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(v) Fम स(cid:14)Èय(cid:13) 132 jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पKच(cid:13)त ०नAन०ल०त Fम स(cid:14).

jर %ॢवॢुय) क* [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13), [थ(cid:13)ZतP E6

*+	541	म व मC /ल म;J सल Uध +3 ख,र बF" ल)य 7
132ख	542 % % % %% 4	स;थ J थव 0 JC /'यल /ल म;Jय C
132+	55j	म व मC IJ$ल / LबसC सल Uध +
132घ	55%% %%	म व मC IJ$ल / LबसC य C

(vi) Fम स(cid:14)Èय(cid:13) 13(cid:23) म;, क\लम 3! क" %ॢवॢु म;, श`द) jर [(cid:14)क) "जTस(cid:28) टTÇसट(cid:13)]ल ध(cid:13)ग(cid:13) क(cid:13) स०मkण व(cid:13)ल(cid:13) जर7 ध(cid:13)ग(cid:13) (IवणZ) jर रजत ध(cid:13)ग(cid:13)," क* ०नर०सत ॢकय(cid:13) ज(cid:13)य(cid:28)ग(cid:13) ?

(ग) [न१स३चM III म; , 9×

(i) Fम स(cid:14)Èय(cid:13) 1[ म;, क\लम 3! म(cid:28) ''ॢपÎज(cid:13) Q(cid:28)ड'' श`द) क(cid:28) Iथ(cid:13)न पर

"ॢपÎज(cid:13) Q(cid:28)ड, ख(cid:13)खर(cid:13), nल(cid:28)न चप(cid:13)तM य(cid:13) र*ट7" श`द) क* %०तIथ(cid:13)ॢपत

ॢकय(cid:13) ज(cid:13)य(cid:28)ग(cid:13) ?

(ii! Fम स(cid:14)Èय(cid:13) 23 म;, क(cid:13)लम 3! म; ''त१र(cid:14)त ख(cid:13)य(cid:28) ज(cid:13) सकन(cid:28) व(cid:13)ल(cid:28) पद(cid:13)थX''

श`द) क(cid:28) Iथ(cid:13)न पर ''त१र(cid:14)त ख(cid:13)य(cid:28) ज(cid:13) सकन(cid:28) व(cid:13)ल(cid:28) पद(cid:13)थX, ख(cid:13)खर(cid:13)''

श`द) क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)य(cid:28)ग(cid:13) ?

iii! Fम स(cid:14)Èय(cid:13) 54 तथ(cid:13) _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢव ॢुय) क(cid:28) पKच(cid:13)त ०नAन०ल०खत

"%		$*IJरलर"-

$*IJरलर"-

(iv) Fम स(cid:14). [3 म;, क\लम 3! क" %ॢवॢु क(cid:28) सP थ(cid:13)न पर %ॢवॢु,

''म(cid:13)ड०ल(cid:14)ग प(cid:28)Iट, ०जसम; ज* बÌच) क(cid:28) ख(cid:28)लन(cid:28) क(cid:28) ०लe हB व(cid:28) भM \त(cid:28) हB; "द(cid:14)तम*म"""" य(cid:13) "द(cid:14)त छ(cid:13)प यo०गक)"""" क(cid:28) cप म; ¢(cid:13)त ०न०मZ०तय(cid:13)(cid:14), ज*

फ१ टकर ॢवFय क(cid:28) ०लe स(cid:28)ट) म;, पTॢक(cid:14) ग) म; य(cid:13) nल(cid:28)ट) म;, [Kव न(cid:13)ल क(cid:28)

\क(cid:13)र म; ड(cid:14)ॢडय) य(cid:13) वTस(cid:28) ह7 cप म; रखM ग^ हT, द(cid:14)त ०चॢकÖस(cid:13) क(cid:28)7 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23) _पय*ग क(cid:28) ०लe ०नdत(cid:13)ॢपत ०जnसम य(cid:13) कT ०Wशयम सWफ(cid:28) ट क(cid:28) ! nल(cid:13)Iट

क(cid:28) \ध(cid:13)र व(cid:13)ल7 [Nय ०न०मZ०तय(cid:13)(cid:14)'' क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13);

(v) Fम स(cid:14)Èय(cid:13) 102 तथ(cid:13) _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢु क* ल*प ॢकय(cid:13) ज(cid:13)eग(cid:13), (vi) Fम स(cid:14)Èय(cid:13) 114 म;, क\लम 3) म; श`द)'' रबर क(cid:28) व(cid:28)Iट, प(cid:28)यॢर(cid:14)Éस e(cid:14)ड

IFT nस ह(cid:13)डZ रबर स(cid:28) ०भNन! तथ(cid:13) _नस(cid:28) %(cid:13)़ प(cid:13)_डर तथ(cid:13) r(cid:28)न१[Wस''

क(cid:28) Iथ(cid:13)न पर श`द)'' रबर क(cid:28) व(cid:28)Iट, प(cid:28)यॢर(cid:14)Éस e(cid:14)ड IFT nस ह(cid:13)डZ रबर स(cid:28)

०भNन! स(cid:28) %(cid:13)़ प(cid:13)_डर तथ(cid:13) r(cid:28)न१[Wस'' क* %०तIथ(cid:13)ॢपत ॢकय(cid:13)

ज(cid:13)eग(cid:13)?

(vii) Fम स(cid:14)Èय(cid:13) 158 तथ(cid:13) ]सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:13) ल*प ॢकय(cid:13)

ज(cid:13)eग(cid:13)?

(viii) Fम स(cid:14)Èय(cid:13) 159 म;, क\लम 3) क" %ॢवॢु क(cid:28) श`द) "०स(cid:14)थ(cid:28)ॢटक

ॢफल(cid:13)म;ट य(cid:13)नZ क(cid:28) [ल(cid:13)व(cid:13) [Nय सभM स(cid:13)म(cid:13)न" क* %०तIथ(cid:13)ॢपत ॢकय(cid:13)

ज(cid:13)eग(cid:13)?

(ix! Fम स(cid:14)Èय(cid:13) 160 म;, क\लम 3) क" %ॢवॢु क(cid:28) श`द) "क५ ०:म

ॢफल(cid:13)म;ट य(cid:13)नZ क(cid:28) [ल(cid:13)व(cid:13) [Nय सभM स(cid:13)म(cid:13)न" क* %०तIथ(cid:13)ॢपत ॢकय(cid:13)

ज(cid:13)eग(cid:13)?

(x) Fम स(cid:14)Èय(cid:13) 164 तथ(cid:13) ]सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:13) ल*प ॢकय(cid:13)

ज(cid:13)eग(cid:13)?

(xi) Fम स(cid:14)Èय(cid:13) 165 तथ(cid:13) ]सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:13) ल*प ॢकय(cid:13) ज(cid:13)eग(cid:13)?

(xii) Fम स(cid:14)Èय(cid:13) 1(cid:23)(cid:23) jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पा(cid:13)त

"	4,	AZtरस2MवI,E6 )$ म बCल@रr LR"स2MवI, ))$ मCय) %म $RIJWस- #Y3 य म र ; $ र ज वर) 0P J*र / ल $ T 3o बसलख सJS'u $$र व^P :म /ल @र $& 0 i $Oथर Nय सज वJ7 स म i

A*Z*tरस2MवI,E6 )$ म बCल@रr LR"स2MवI, ))$ मCय) %म $RIJWस- #Y3 य म र ; $ र ज वर) 0P J*र / ल $ T 3o बसलख सJS'u $$र व^P :म /ल @र $& 0 i $Oथर Nय सज वJ7 स म i

(xiii) Fम स(cid:14)Èय(cid:13) 188 तथ(cid:13) ]सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:13) ल*प ॢकय(cid:13)

ज(cid:13)eग(cid:13)?

(xiv) Fम स(cid:14)Èय(cid:13) 303 jर _सस(cid:28) %ॢवॢुय) क(cid:28) पा(cid:13)त ०नAन०ल०खत Fम

स(cid:14)Èय(cid:13) jर %ॢवॢुय) [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13), [थ(cid:13)ZतP: ,8 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

"	, %	लजल7$ब RसCय / LWस" / JVसलJरलnसलJर CसC$$रलnसLRस+JTस@रLसM% र" य Cल7यवI,ज* बसमJलसबM)-IJ$ल Iunस # र1 थC य Cलय$*WIu7$T ज+ ल! बसमJल "-

, %

लजल7$ब RसCय / LWस" / JVसलJरलnसलJर CसC$$रलnसLRस+JTस@रLसM% र" य Cल7यवI,ज* बसमJलसबM)-IJ$ल Iunस # र1 थC य Cलय$*WIu7$T ज+ ल! बसमJल "-

(xv! Fम स(cid:14). 3(cid:3)j jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) ०नAन०ल०खत Fम स(cid:14).

jर %ॢवॢुय) क* [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13), [थ(cid:13)ZतP E6

" ,	,	/IRI$MRRMजलLजज"' (153$Mस धम;म :c$सय म,4यc$स%य+म; 0व ल#$य,($ vसC
,ख	,य j5	वw, 3 ल $A$)ज* म,4य c$ स 3ल ल लTय र ज )जTस स;u7_य,बल$A$ \जxJल य व JCल!RM$ vयबवल Jब CL $AnससबमसCबल $A$ सल_ल@रमIR_लव JCल$A$म;म :c$ सय म,4यc$स%य*+म;0व ल#$य,($ vसC++-

xvi! Fम स(cid:14). 3[(cid:8) jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क(cid:28) पा(cid:13)त ०नAन०ल०खत Fम स(cid:14). jर %ॢवॢुय) क(cid:28) (cid:13) [(cid:14)तEIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13), [थ(cid:13)ZतP E6

"4	,,	nल' _J बय र+"-

nल' _J बय र+"-

(घ! [न१स३चM IV – 14%

(i) Fम स(cid:14)Èय(cid:13) 23 म;, क\लम 3) म; श`द ''पTNस य(cid:13) ]सM %क(cid:13)र क" वIत१e(cid:14) य(cid:13) पTॢक(cid:14) Éस'' क(cid:28) Iथ(cid:13)न पर श`द jर क*ूक, ''पTNस य(cid:13) ]सM %क(cid:13)र क" वIत१e(cid:14) य(cid:13) पTॢक(cid:14) Éस [प*Iटर कलर स(cid:28) ०भNन]'' क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13)?

(ii) Fम स(cid:14)Èय(cid:13) 34 jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क* ०नर०सत ॢकय(cid:13) ज(cid:13)eग(cid:13)?

(iii) Fम स(cid:14)Èय(cid:13) 5(cid:3) म; क\लम 3! म; श`द) ''व(cid:28)Iट e(cid:14)ड IFT प सम(cid:28)त" क(cid:28) Iथ(cid:13)न पर ''व(cid:28)Iट e(cid:14)ड IFT प क(cid:28) [ल(cid:13)व(cid:13)" श`द) क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13)?

(iv) Fम स(cid:14)Èय(cid:13) 70 म;, क(cid:13)लम 3) क(cid:28) Iथ(cid:13)न पर ०नAन०ल०खत %ॢवॢु क* %०तIथ(cid:13)ॢपत ॢकय(cid:13) ज(cid:13)eग(cid:13), [थ(cid:13)ZतP E6

''म(cid:13)बZल य(cid:13) r(cid:28)न(cid:13)]ड क" सभM वIत१e(cid:14) [म३०तZय), %०तम(cid:13)e(cid:14), प(cid:28)डIटWस; _Ìच य(cid:13) कम र(cid:13)हत;, प(cid:13)र, ज(cid:13)नवर) क(cid:28) \क५ ०त, कट*र(cid:28), फ३ लद(cid:13)न, कप, कT चo9 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23) बÇस(cid:28), ल(cid:28)खन स(cid:28)ट, fशu(cid:28) , प(cid:28)पर वªन, क५ ०:म फल jर पम(cid:28) \ॢद?

पÖथर क(cid:28) [Nय सज(cid:13)वट7 स(cid:13)म(cid:13)न क(cid:28) [ल(cid:13)व(cid:13)]";

(v) Fम स(cid:14)Èय(cid:13) 112 jर _सस(cid:28) स(cid:14)ब(cid:14)०धत %ॢवॢुय) क* ०नर०सत कर ॢदय(cid:13) ज(cid:13)eग(cid:13)?

(vi) Fम स(cid:14)Èय(cid:13) 135 म;, क\लम 3! म;, ''jर nल(cid:28)न स(cid:13)_ट ॢवयॢर(cid:14)ग'' श`द) क* ०नर०सत ॢकय(cid:13) ज(cid:13)eग(cid:13)?

(cid:24)ड.(cid:26) [न१ब(cid:27)ध म*(cid:31) (cid:24)ख(cid:26) क, पा(cid:4)त ०न.न०ल०खत क0 [(cid:27)त12थ(cid:4)ॢपत ॢकय(cid:4) ज(cid:4)eग(cid:4)16 " बशतy ॢक, यॢद Q(cid:13)Õड न(cid:28)म पर क(cid:13)यZव(cid:13)ह7 ॢकe ज(cid:13)न(cid:28) क(cid:28) ०लe द(cid:13)व(cid:13) य(cid:13) %वतZनMय [०धक(cid:13)र रखन(cid:28) व(cid:13)ल(cid:13) {यॢफ jर य३०नट क(cid:14) ट(cid:28)नर) म; fस(cid:28) म(cid:13)ल क* पTक करन(cid:28) व(cid:13)ल(cid:28) द* [लग6[लग {यॢफ हT त* वह {यॢफ ज* ॢक Q(cid:13)Õड न(cid:28)म पर द(cid:13)व(cid:13) कर सकत(cid:13) हT य(cid:13) ०जसक(cid:13) %वतZनMय [०धक(cid:13)र हT fस(cid:28) म(cid:13)ल क" पTॢक(cid:14) ग करन(cid:28) व(cid:13)ल(cid:28) {यॢफ क(cid:28) ¡(cid:28):(cid:13)०धक(cid:13)र व(cid:13)ल(cid:28) र(cid:13)Îय कर \य१फ क(cid:28) प(cid:13)स ]स \शय क(cid:13) शपथ प: जम(cid:13) कर(cid:28)ग(cid:13) क" वह IपुMकरण ii! क! म; यथ(cid:13) पॢरभ(cid:13)ॢषत fस(cid:28) Q(cid:13)Õड न(cid:28)म पर [पन(cid:28) क(cid:13)यZव(cid:13)ह7 य*Éय द(cid:13)व(cid:28) य(cid:13) %वतZनMय [०धक(cid:13)र क(cid:13) Iव(cid:28)Ìछ(cid:13) स(cid:28) पॢरÖय(cid:13)ग करत(cid:13) हT; jर _सन(cid:28) _स {यॢफ [ज* ॢक fस(cid:28) य३०नट क(cid:14) ट(cid:28)नर) म; fस(cid:28) Q(cid:13)Õड न(cid:28)म व(cid:13)ल(cid:28) म(cid:13)ल क" पTॢक(cid:14) ग करत(cid:13) हT] क* ]स ब(cid:13)त क(cid:28) ०लe %(cid:13)०धक५ त करत(cid:13) हT ॢक वह fस(cid:28) य३०नट क(cid:14) ट(cid:28)नर) पर [(cid:14)r(cid:28)जM jर Iथ(cid:13)नMय द*न) भ(cid:13)ष(cid:13)i(cid:14) म; तथ(cid:13) न ०मटन(cid:28) व(cid:13)ल7 Iय(cid:13)ह7 स(cid:28) यह म३ॢ}त कर सक(cid:28) ग(cid:13) ॢक fस(cid:28) Q(cid:13)Õड न(cid:28)म पर वह [०जसक(cid:28) प(cid:13)स Q(cid:13)Õड न(cid:28)म क(cid:13) [०धक(cid:13)र ह*ग(cid:13)] fस(cid:28) Q(cid:13)Õड न(cid:28)म पर क(cid:13)यZव(cid:13)ह7 य*Éय द(cid:13)व(cid:28) य(cid:13) %वतZनMय [०धक(cid:13)र क(cid:13) Iव(cid:28)Ìछ(cid:13) स(cid:28) पॢरÖय(cid:13)ग कर रह(cid:13) हT? "

[(सं०सं०-बिक्री-कर/जीएसटी/विविध-21/2017-34)]

बिहार-राज्यपाल के आदेश से, सुजाता चतुर्वेदी, वाणिज्य-कर आयुक्त-सह-प्रधान सचिव।

13 अक्तूबर 201713 अक्तूबर 201713 अक्तूबर 201713 अक्तूबर 2017

एस०ओ० 220, एस०ओ० 219, दिनांक 13 अक्तूबर 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 अंगे्रजी भाषा में उसका प्राधिकृत पाठ समझा जायेगा।

[(सं०सं०-बिक्री-कर/जीएसटी/विविध-21/2017-34)] बिहार-राज्यपाल के आदेश से, सुजाता चतुर्वेदी, वाणिज्य-कर आयुक्त-सह-प्रधान सचिव।10 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

The 13th October 2017

Notification No.-34/2017- State Tax (Rate)

S.O. 219, dated13th October 2017— In exercise of the powers conferred by sub-section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in Bihar Gazette, Extraordinary, vide number 544, dated the 29th June, 2017, namely:-

In the said notification,-

(A) in Schedule I-2.5%,-

(i) inS. No. 29, for the entry in column (2), the entry, "0802, 0813", shall be substituted;

(ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"30A	0804	Mangoes sliced, dried" ;

"30A

0804

Mangoes sliced, dried" ;

(iii) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"99A	1905 or 2106	Khakhra, plain chapatti or roti" ;

"99A

1905 or 2106

Khakhra, plain chapatti or roti" ;

(iv) after S. No. 101 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"101A	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]" ;

"101A

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]" ;

"(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST", shall be substituted;

(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -11 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

"181A	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia";

"181A

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia";

(vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"187A	3915	Waste, parings or scrap, of plastics";

"187A

3915

Waste, parings or scrap, of plastics";

(viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"188A	40040000	Waste, parings or scrap of rubber (other than hard rubber)";

"188A

40040000

Waste, parings or scrap of rubber (other than hard rubber)";

(ix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"191A	4017	Waste or scrap of hard rubber";

"191A

4017

Waste or scrap of hard rubber";

(x) after S. No. 198A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"198 B	4707	Recovered waste or scrap of paper or paperboard";

"198 B

4707

Recovered waste or scrap of paper or paperboard";

(xi) S. No. 201A and entries relating thereto shall be omitted;

(xii) after S. No. 218 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"218A	5605 0010	Real zari thread (gold) and silver thread, combined with textile thread";

"218A

5605 0010

Real zari thread (gold) and silver thread, combined with textile thread";

(xiii) in S. No. 219, in column (2), for the figure, "5705", the figures "5702,5703, 5705", shall be substituted;

(xiv) after S. No. 228 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"228A	7001	Cullet or other waste or scrap of glass";

"228A

7001

Cullet or other waste or scrap of glass";

(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"234A	84or 85	E-waste Explanation: For the purpose of this entry, e-waste means
		electrical and electronic equipment listed in Schedule Iof the E- Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational";

12 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

"264	Any chapter	Biomass briquettes" ;

"264

Any chapter

Biomass briquettes" ;

(B) in Schedule II-6%,-

(i) in S. No. 16, in column (3), for the words and brackets "Dates(soft or hard), figs, pineapples, avocados, guavas, mangoes and mango steens, dried", the words and brackets, "Dates(soft or hard), figs, pineapples, avocados, guavas and mango steens, dried", shall be substituted;

(ii) in S. No. 17, in column (3), for the words figure and brackets, "dried fruits of Chapter 8[other than tamarind, dried]", the words, figure and brackets, "dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]", shall be substituted;

(iii) inS. No. 46, for the entry in column (3), the following entry shall be substituted namely: -

"Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]";

(iv) S. No. 111 and the entries relating thereto, shall be omitted;

(v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"132A	5401	Sewing thread of manmade filaments, whether or not put up for retail sale
132B	5402, 5403, 5404,5405,5406	Synthetic or artificial filament yarns
132C	5508	Sewing thread of manmade staple fibres
132D	5509, 5510, 5511	Yarn of manmade staple fibres";

13 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(vi) in S. No. 137, in the entry in column (3), the words and figures "such as Real zari thread (gold) and silver thread, combined with textile thread)," shall be omitted;

(C) in Schedule III-9%,-

(i) in S. No. 16, in column (3), for the words "other than pizza bread", the words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted;

(ii) in S. No. 23, in column (3), for the words "preparations in ready for consumption form", the words, "preparations in ready for consumption form, khakhra", shall be substituted;

(iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

"54A	3213	Poster colour" ;

"54A

3213

Poster colour" ;

(iv) in S. No. 63, for the entry in column (3), the entry, "Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)", shall be substituted;

(v) S. No. 102 and the entries relating thereto, shall be omitted;

(vi) in S. No. 114, in column (3), for the words and brackets "Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom", the words and brackets "powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)" shall be substituted;

(vii) S. No. 158 and entries related thereto shall be omitted;

(viii) inS. No. 159,for the entry in column (3), the entry "All goods other than synthetic filament yarns", shall be substituted;

(ix) in S. No. 160, for the entry in column (3), the entry "All goods other than artificial filament yarns", shall be substituted;

(x) S. No. 164 and entries related thereto shall be omitted;

(xi) S. No. 165 and entries related thereto shall be omitted;

(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"177A	6802	All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone" ;

"177A

6802

All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone" ;

14 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(xiii) in S. No. 188, and entries relating thereto, shall be omitted;

(xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"303A	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal" ;

"303A

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal" ;

(xv) after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"308A	84	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B	84 or 85	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps";

(xvi) after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"369A	8483	Plain shaft bearings" ;

"369A

8483

Plain shaft bearings" ;

(D) in Schedule-IV-14%, -

(i) in S. No. 23, in column (3), for the words, "pans or in similar forms or packings", the words and brackets, "pans or in similar forms or packings [other than poster colour]", shall be substituted;

(ii) S. No. 34 and entries related thereto shall be omitted;

(iii) in S. No. 50, in column (3), for the words "including waste and scrap", the words, "other than waste and scrap", shall be substituted;

(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: -

"All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]";

(v) S. No. 112 and the entries relating thereto, shall be omitted;

(vi) in S. No. 135, in column (3), the words, "and plain shaft bearings", shall be omitted;

15 ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण!(cid:9) 13 [Çत३बर 2(cid:3)1(cid:23)

(E) in ANNEXURE, after point (b), the following proviso shall be inserted

"Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name."

[(File No. Bikri-kar/GST/Vividh-21 /2017-34)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.

——— [धM¡क(cid:9) स०चव(cid:13)लय म१}ण(cid:13)लय(cid:9)

ॢबह(cid:13)र(cid:9) पटन(cid:13) ह(cid:13)र(cid:13) %क(cid:13)०शत eव(cid:14) म१ॢ}त(cid:9) ॢबह(cid:13)र गजट [स(cid:13)ध(cid:13)रण! 96565(cid:23)1+106डM(cid:3)ट7(cid:3)पM(cid:3)? Website: http://egazette.bih.nic.in