dनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

वण 141 श

(स पटन ) पटन ब१धवर 31 जुलाई 2019

Okkf.kT;&dj foHkkx

———

vf/klwpuk

31 tqykbZ 2019

vf/klwpuk la[;k 12@2019&jkT; dj ¼nj½

,lŒ vksŒ 349] fnukad 31 tqykbZ 2019—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 12½ dh

/kkjk 9 dh mi /kkjk ¼1½ vkSj /kkjk 15 dh mi /kkjk ¼5½ ds rgr iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj

jkT;iky] th,lVh ifj"kn~ dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] okf.kT;&dj foHkkx dh vf/klwpuk la[;k

1@2017&jkT;&dj ¼nj½] fnukad 29 twu] 2017] ftls fcgkj xtV vlk/kkj.k vad la[;k&544 fnukad 29 twu

2017 }kjk izdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk%&

mDr vf/klwpuk esa]&

¼d½ vuqlwph I &2-5% esa]

(i)

Øe la[;k 234 d vkSj mlls lacaf/kr izfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj

izfof"V;ksa dks var%LFkkfir fd;k tk,xk] ;Fkk %&

^^234 [k

8504

fon~;qr pkfyr okgu ds pktZj ;k pkftZax LVs'ku**

(ii)

Øe la[;k 242 vkSj mlls lacaf/kr izfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj

izfof"V;ksa dks var%LFkkfir fd;k tk,xk] ;Fkk %&

^^242 d

fon~;qr pkfyr okgu] ftlesa nks vkSj rhu ifg;k okys fon~;qr eksVj

okgu Hkh vkrs gSA

Li"Vhdj.k %& bl izfof"V ds iz;kstuksa ds fy,] ^^fon~;qr pkfyr

okgu** dk vFkZ ,sls okgu ls gS tks iwjh rjg ls fon~;qr ÅtkZ ls

pyrs gSaA ;g fon~;qr ÅtkZ ;k rks ckgjh Jksr ls vkrh gS ;k lM+d

okguksa esa fQV fd, x, ,d ;k ,d ls vf/kd fon~;qr cSVjh ls vkrh

gSA bu fon~;qr pkfyr okguksa esa bZ&lkbfdy Hkh 'kkfey gksaxsA**

¼[k½ vuqlwph II & 6% esa] Øe la[;k 206 vkSj mlls lacaf/kr izfof"V;ksa dks fujflr fd;k tk,xk;

¼x½ vuqlwph III & 9% esa] Øe la[;k 375 ds le{k] dkWye ¼3½ dh izfof"V esa 'kCn ^^bUMDVlZ** ds

i'pkr ^^fon~;qr pkfyr okguksa ds pktZj ;k pkftZax LVs'ku ls fHkUu** 'kCnksa dks var%LFkkfir fd;k

tk,xkA

ॢबहर गजट [सधरण 31 जुलाई 2019

2- ;g vf/klwpuk fnukad 1 vxLr] 2019 ls ykxw gksxhA

[¼laŒlaŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&5½ 12½]

fcgkj&jkT;iky ds vkns'k ls]

MkWŒ çfrek]

jkT; dj vk;qDr&lg&lfpoA

31 tqykbZ 2019

,lŒ vksŒ- 349] fnukad 31 tqykbZ 2019 dk vaxszth 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 [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd`r ikB

le>k tk;A

[¼laŒlaŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&5½ 12½]

fcgkj&jkT;iky ds vkns'k ls]

MkWŒ çfrek]

jkT; dj vk;qDr&lg&lfpoA

The 31st July 2019

Notification No. 12/2019- State Tax (Rate)

S.O. 349, Dated 31st July 2019— In exercise of the powers conferred by sub-section (1) of

section 9 and sub-section (5) of section 15 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 notification No.1/2017-

State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide

number 544, dated the 29th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 2.5%, -

(i) after serial number 234A and the entries relating thereto, the following serial

number and entries shall be inserted, namely: -

“234B

8504

Charger or charging station for Electrically operated

vehicles”;

(ii)

after serial number 242 and the entries relating thereto, the following serial

number and entries shall be inserted, namely: -

“242A

Electrically operated vehicles, including two and three wheeled

electric vehicles.

Explanation : For the purposes of this entry, “Electrically

operated vehicles” means vehicles which are run solely on

electrical energy derived from an external source or from one

or more electrical batteries fitted to such road vehicles and shall

include E- bicycles.”;

(b)

in Schedule II - 6%, serial number 206 and the entries relating thereto shall be

omitted;

(c)

in Schedule III - 9%, against serial number 375, in the entry in column (3), after the

words “inductors”, the words “, other than charger or charging station for

Electrically operated vehicles” shall be inserted.

This notification shall come into force on the 1^st August, 2019.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-5) 12)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

[ध¡क स०चवलय म१णलय

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