िनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

1 क०तZक 13 श

(स पटन )

)

) पटन समवर 23

23 अ तू

अ तू

अ तूबर

बर

बर 21!

Okf.kT;&dj foHkkx

———

vf/klwpuk

23 vDrwcj 2017

vf/klwpuk la[;k 40@2017&jkT; dj ¼nj½

,lŒ vksŒ 253] fnukad 23 vDrwcj 2017— fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

fcgkj vf/kfu;e 12½ ¼,rf’eu i'pkr ftls bl vf/klwpuk esa] “mDr vf/kfu;e" ds :Ik esa lanfHkZr fd;k x;k gS½

dh /kkjk 11 dh mi/kkjk ¼1½ ds rgr iznRr 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj jkT;iky] bl ckr ls larq"V gksus ij

fd ,slk djuk tufgr ds fy, vko’;d gS] ifj"kn dh flQkfj’kksa ds vk/kkj ij fu;kZr ds fy, ,d iathd`r

izkIrdrkZ dks iathd`r vkiwfrZdrkZ n~okjk dj yxus ;ksX; oLrqvksa ¼,rf’eu i'pkr ftls bl vf/kfu;e esa “mDr

oLrqvkas" ds :i esa lanfHkZr fd;k x;k gS½ ij] jkT; ds Hkhrj vkiwfrZ ij] mDr vf/kfu;e dh /kkjk 9 ds rgr bu ij

yxus okys jkT; dj tks 0-05 izfr’kr dh nj ls x.kuk dh xbZ jkf’k ls vf/kd gS] ij fuEufyf[kr 'krksZa ds v/;/khu

,rrn~okjk NwV iznku djrk gS] ;Fkk%

¼i½

iathd`r vkiwfrZdrkZ] iathd`r izkIrdrkZ dks VSDl buokW;l ij oLrqvksa dh vkiwfrZ djsxk(

¼ii½

iathd`r izkIrdrkZ] iathd`r&vkiwfrZdrkZ n~okjk dj buokbl tkjh fd, tkus dh rkjh[k ls 90 fnu

ds Hkhrj mDr oLrqvksa dk fu;kZr djsxk(

¼iii½

iathd`r izkIrdrkZ] iathd`r&vkiwfrZdrkZ dh eky ,oa lsok dj dh igpku la[;k ,oa oLrqvksa ds

laca/k esa iathd`r vkiwfrZdrkZ n~okjk tkjh VSDl buokbl la[;k f’kfiax fcy vFkok fu;kZr fcy]

tSlk Hkh ekeyk gks] esa n’kkZ;sxk(

¼iv½

iathd`r izkIrdrkZ dk fu;kZr lao/kZu ifj"kn vFkok okf.kT; foHkkx n~okjk ekU; fdlh dkWeksfMVh

cksMZ n~okjk iathd`r gksxk(

¼v½

iathd`r izkIrdrkZ] fj;k;rh nj ij oLrq,a [kjhnus ds fy, iathd`r vkiwfrZdrkZ dks vkns’k tkjh

djsxk rFkk bldh ,d izfr iathd`r vkiwfrZdrkZ ds {ks=kf/kdkj izkIr dj vf/kdkjh dks Hkh nsxk(

¼vi½

iathd`r izkIrdrkZ] iathd`r&vkiwfrZdrkZ ds LFkku ls mDr oLrqvksa dks lh/ks&

¼d½ canjxkg] buyS.M daVsuj fMiks] gokbZ vM~Mk vFkok yS.M dLVe LVs’ku ij tgka ls mDr

oLrqvksa dk fu;kZr fd;k tkuk gS] ys tk,xk( ;k

ॢबहर गजट [सधरण 23 [Ç त३बर 21

¼[k½ fdlh iathd`r os;j gkml ij tgka ls mDr oLrqvksa dks canjxkg] buyS.M daVsuj fMiks]

gokbZ vM~Mk vFkok yS.M dLVe LVs'ku ij ys tk,xk tgka ls mDr dk fu;kZr fd;k

tkuk gS(

¼vii½

;fn iathd`r izkIrdrkZ] dbZ iathd`r vkiwfrZdrkZvksa ls izkIr gqbZ vkiwfrZ dks lesfdr djds fQj

fu;kZr djuk pkgrk gS rks izR;sd iathd`r vkiwfrZdrkZ dh oLrq,¡] iathd`r os;j gkml dks fHktokbZ

tk;sxh rFkk lesdu ds i'pkr iathd`r izkIrdrkZ oLrqvksa dks canjxkg] buyS.M daVsuj fMiks]

gokbZ vM~Mk vFkok yS.M dLVe LVs'ku ij ys tk;sxk tgka ls mudk fu;kZr fd;k tk,xk(

¼viii½ 'krZ ¼vii½ esa crkbZ xbZ fLFkfr esa] iathd`r izkIrdrkZ] VSDl buok;l esa oLrqvksa dh izkfIr i`"Bkafdr

djsxk vkSj os;j gkml vkijsVj ls iathd`r os;j gkml esa oLrqvksa dh izkfIr dh ikorh izkIr

djsxk rFkk i`"Bkafdr VSDl buokbl vkSj os;j gkml vkijsVj dh ikorh] iathd`r vkiwfrZdrkZ dks

rFkk ,sls vkiwfrZdrkZ ds {ks=kf/kdkj izkIr dj vf/kdkjh dks Hkh nsxk(

¼ix½

tc oLrq,a fu;kZr dj nh tkrh gS rks iathd`r izkIrdrkZ f'kfiax fcy vFkok fu;kZr fcy ftlesa

th0,l0Vh0vkbZ0,u0 dk C;kSjk vkSj iathd`r vkiwfrdrkZ dh VSDl buokbl vafdr gks rFkk blds

lkFk ,DliksVZ tujy eSuhQSLV ;k ,DliksVZ fjiksVZ ds nkf[ky gksus dk lqcwr dh izfr iathd`r

vkiwfrZdrkZ dks vksj ,sls vkiwfrZdrkZ ds {ks=kf/kdkj izkIr VSDl vf/kdkjh dks miyC/k djk;sxkA

2- ;fn iathd`r izkIrdrkZ dj chtd ds tkjh gksus ds 90 fnukas Hkhrj mDr oLrq ds fu;kZr esa vlQy

jgrk gS rks mDr lanfHkZr NwV ds fy, iathd`r vkiwfrZdrkZ ik= ugha gksxkA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&40½]

fcgkj-jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

———

23 vDrwcj 2017

,låvkså 254] ,låvkså 253] fnukad 23 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

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

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&40½]

fcgkj-jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

———

The 23^rdOctober 2017

Notification No. 40/2017-State Tax (Rate)

S.O. 253, dated 23rd October 2017— In exercise of the powers conferred by sub-section (1)

of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017) (hereafter in this

notification referred to as “the said Act”), the Governor of Bihar, on being satisfied that it is necessary

in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State

supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered

supplier to a registered recipient for export, from so much of the State tax leviable thereon under

section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 percent., subject

to fulfilment of the following conditions, namely: -

(i)

the registered supplier shall supply the goods to the registered recipient on a tax

invoice;

(ii)

the registered recipient shall export the said goods within a period of ninety days

from the date of issue of a tax invoice by the registered supplier;

(iii)

the registered recipient shall indicate the Goods and Services Tax Identification

Number of the registered supplier and the tax invoice number issued by the

ॢबहर गजट [सधरण 23 [Ç त३बर 21

registered supplier in respect of the said goods in the shipping bill or bill of export, as

the case may be;

(iv)

the registered recipient shall be registered with an Export Promotion Council or a

Commodity Board recognised by the Department of Commerce;

(v)

the registered recipient shall place an order on registered supplier for procuring

goods at concessional rate and a copy of the same shall also be provided to the

jurisdictional tax officer of the registered supplier;

(vi)

the registered recipient shall move the said goods from place of registered supplier –

(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station

from where the said goods are to be exported; or

(b) directly to a registered warehouse from where the said goods shall be move to

the Port, Inland Container Deport, Airport or Land Customs Station from

where the said goods are to be exported;

(vii)

if the registered recipient intends to aggregate supplies from multiple registered

suppliers and then export, the goods from each registered supplier shall move to a

registered warehouse and after aggregation, the registered recipient shall move goods

to the Port, Inland Container Deport, Airport or Land Customs Station from where

they shall be exported;

(viii)

in case of situation referred to in condition (vii), the registered recipient shall endorse

receipt of goods on the tax invoice and also obtain acknowledgement of receipt of

goods in the registered warehouse from the warehouse operator and the endorsed tax

invoice and the acknowledgment of the warehouse operator shall be provided to the

registered supplier as well as to the jurisdictional tax officer of such supplier; and

(ix)

when goods have been exported, the registered recipient shall provide copy of

shipping bill or bill of export containing details of Goods and Services Tax

Identification Number (GSTIN) and tax invoice of the registered supplier along with

proof of export general manifest or export report having been filed to the registered

supplier as well as jurisdictional tax officer of such supplier.

2. The registered supplier shall not be eligible for the above mentioned exemption if the

registered recipient fails to export the said goods within a period of ninety days from the date of issue

of tax invoice.

[(File No. Bikri-kar/GST/Vividh-20 /2017-40)]

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

———

[ध¡क स०चवलय म१#णलय

ॢबहर पटन हर 'क०शत eव* म१ॢ#त

ॢबहर गजट [सधरण 996+571+10+डट.प?

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