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ॢबहर गजट
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ॢबहर सरकर हर
क०शत
1 \०ीन 14 श
(स पटन 1 )
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) पटन मगलवर 9 अ तू
अ तू
अ तू
अ तूबर
बर
बर
बर 2018
2018
2018
2018
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9 vDrwcj 2018
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dk vf/kfu;e 12½ dh /kkjk 164 }kjk çnÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj&jkT;iky] fcgkj
eky vkSj lsok dj fu;ekoyh] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh
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गजट
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अिधसूचना सं0 एस.ओ. 249 दनांक 18 अ तूबर, 2017, या िबहार गजट असाधारण अंक म
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2
ॢबहर गजट
[सधरण 9 अ तूबर2018
सं0 40/2017- jkT; कर (दर), तारख 23 अ तूबर, 2017 या भारत के राजपऽ,
असाधारण, भाग 2, खंड 3, उपखंड (i) मE सा0का0िन0 सं यांक 1321(अ), तारख 23
अ तूबर, 2017 Fारा ूकािशत अिधसूचना सं0 41/2017-एक5कृत कर (दर), तारख 23
अ तूबर, 2017 या भारत के राजपऽ, असाधारण, भाग 2, खंड 3, उपखंड (i) मE
सा0का0िन0 सं यांक 1272(अ), तारख 13 अ तूबर, 2017 Fारा ूकािशत अिधसूचना सं0
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खंड 3, उपखंड (i) मE सा0का0िन0 सं यांक 1299(अ),तारख 13 अ तूबर, 2017 Fारा
ूकािशत अिधसूचना सं0 79/2017-सीमाशुI क, तारख 13 अ तूबर, 2017 के फायदे का
उपभोग ?कया है ।’’।
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9 vDrwcj 2018
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ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa
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The 9th October 2018
———
S.O. 260, Date 9th October, 2018— In exercise of the powers conferred by section 164 of the
Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the
following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.—
(1)
These rules may be called the Bihar Goods and Services Tax (Eleventh
Amendment) Rules, 2018.
(2)
It shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the
following sub-rule shall be substituted and shall be deemed to have been substituted with effect from
the 23rd October, 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services
should not have received supplies on which the supplier has availed the benefit of the
Commercial Taxes Department notification S.O.- 249 dated the 18th October, 2017,
published in the Bihar Gazette, Extraordinary, vide number 982, dated the 18th
October, 2017, or notification No. 40/2017-State Tax (Rate) dated the 23rd October,
2017, published in the Bihar Gazette, Extraordinary, vide number 996, dated the 23rd
October, 2017, or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd
3
ॢबहर गजट
[सधरण 9 अ तूबर 2018
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or
notification No. 78/2017-Customs, dated the 13th October, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-
Customs, dated the 13th October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated
the 13th October, 2017.”.
[(File No. Bikri kar/GST/vividh-21/2017(Part-3)-3001)]
By order of the Governor of Bihar,
DR. PRATIMA,
Commissioner State Tax-cum-Secretary,
————
[ध¡क स०चवलय म१णलय
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Website: http://egazette.bih.nic.in