नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

5 च 14 श

(स पटन 2 ) पटन! स"मवर 26 माच 21%

okf.kT; dj foHkkx

———

vf/klwpuk

26 ekpZ 2018

,l0 vks0 159 fnukad 26 ekpZ 2018—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼,rf'eu i'pkr~

vf/kfu;e½ dh /kkjk 173 dh mi/kkjk ¼1½ ds [kaM ¼x½ ds }kjk fcgkj gksVy foykflrk dj vf/kfu;e] 1988 ds

fujflr gksus ds ckotwn] vf/kfu;e dh /kkjk 174 dh mi/kkjk ¼1½ ds [kaM ¼x½ ds ijUrqd ds v/khu] fcgkj gksVy

foykflrk dj vf/kfu;e] 1988 dh /kkjk 3d] lg&ifBr vf/kfu;e dh /kkjk 174 dh mi/kkjk ¼1½ ds [kaM ¼x½] ds

vUrxZr çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] fcgkj ds jkT;iky] ;g Li"V djrs gSa fd vkS|ksfxd çksRlkgu uhfr]

2006 dh dafMdk 2 ds [kaM ¼viii½ ds mi[kaM ¼d½ ds rgr çksRlkgu ds :i esa] fcgkj foykflrk dj vf/kfu;e]

1988 ds v/khu fuxZr okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,lŒ vksŒ 53 fnukad 20-07-2007 }kjk iznÙk lkr

o"kksZa rd dh 100% dj foeqfDr] oSls uo&fufeZr gksVyksa ds fy, Hkh ykxw gksxh ftUgksaus viuk O;olk; fnukad

01-04-2011 ls fnukad 30-06-2011 ds chp 'kq: fd;k gksA

ijUrq ;g fd ftu bdkbZ;ksa }kjk bl vof/k esa xzkgdksa ls dj dh olwyh dj yh x;h gS] mUgsa olwys x;s

dj dks ljdkjh dks"kkxkj esa tek djuk gksxkA

[(laŒlaŒfcØh&dj fofo/k&115@2017&865½]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

ç/kku lfpoA

———

26 ekpZ 2018

,l0 vks0 159 fnukad 26 ekpZ 2018 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky ds çkf/kdkj ls

blds }kjk çdkf'kr fd;k tkrk gS] tks Hkkjr lafo/kku ds vuqPNsn 348 ds [k.M¼3½ ds v/khu vaxzsth Hkk"kk esa bldk

çkf/kd`r ikB le>k tk;sxkA

[(laŒlaŒfcØh&dj fofo/k&115@2017&865½]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

ç/kku lfpoA

2

ॢबहर गजट [सधरण! 2 मचZ 21%

The 26^th March 2018

S.O. 159, dated 26^th March 2018—Notwithstanding the repeal of the Bihar Taxation on

Luxuries in Hotels Act, 1988 vide clause (c) of sub-section (1) of Section 173 of the Bihar Goods

and Services Tax Act, 2017 (the Act hereinafter) and subject to the proviso to clause (c) of sub-

section (1) of Section 174 of the Act, in exercise of the powers conferred by Section 3A of the Bihar

Taxation on Luxuries in Hotels Act, 1988 read with clause (c) of sub-section (1) of Section 174 of

the Act, the Governor of Bihar clarifies that 100% tax exemption under Bihar Taxation on Luxuries

in Hotels Act, 1988 granted for seven years vide Commercial Taxes Department notification no.

S.O. 53 dated 20.07.2007, as incentive under sub-clause (a) of Clause (viii) of para 2 of the Bihar

Industrial Incentive Policy, 2006 shall stand extended to cover the hotels which started operations

between the period 01.04.2011 to 30.06.2011.

Provided that tax collected during this period by such hotels from the costumers shall have

to be deposited in Government Treasury.

[(File No. Bikri-kar/Vividh-115/2017-865)]

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.

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