2
ॢबहर गजट
[सधरण 30 सत बर 2019
“80dd
3923 ;k 6305
i‚fybFkhyhu ;k i‚fyçksikbyhu fLVªIl vkSj blh çdkj ds
inkFkksaZ ls cus O;qfrr vkSj vO;qfrr cSXl vkSj lSDl] pkgs ;s
ysfeusVsM gksa ;k ugha] vkSj ftudk ç;ksx oLrqvksa dh iSfdax esa
fd;k tkrk gks”;
¼ii½
Øe la- 201d rFkk mlls lacaf/kr çfof"V;ksa dk yksi fd;k tk;sxk;
¼iii½
Øe la- 205 vkSj blesa nh x;h çfof"V;ksa ds ckn fuEufyf[kr Øe la- vkSj çfof"V;ksa dks var%LFkkfir fd;k
tk;sxk] ;Fkk%&
“Þ205d
8601
,d cká fo|qr lzksr ;k fo|qr ,D;wehysVj ls pyus okys jsy
yksdkseksfVOl
205[k
8602
vU; jsy yksdkseksfVOl; yksdkseksfVo ifjpkjd; tSls fd
Mhty& fo|qr yksdkseksfVOl] Hkki ls pyus okys yksdkseksfVOl
vkSj blds ifjpkjd
205x
8603
Lor%uksfnr jsyos ;k Vªkeos dkspst] oSu vkSj Vªd] tks 'kh"kZ
8604 ls fHkUu gksA
205?k
8604
रेलया ाम अनुरण या सव स यान, चाहे ! वत:नो%दत ह'
या नहं (उदाहरणाथ , कम शाला -ेने, . ला! ट ट'पस , ैक
लाइनर,परण कोच और पथ नरणयान)
205³
8605
रेलवे या ामवे या3ी कोचेस जो !वत:नो%दत न ह5;
मालगाड़ी, डाकघर के कोचेस और अ;य वशेष =योजन के
>लए रेलवे या ामवे कोचेस, जो @क !वत:नो%दत न ह5
(शीष 8604 से >भ; न)
205p
8606
रेलवे या ामवे मालगाड़ी और वैगन, जो!वत:नो%दत न
ह5
205N
8607
रेलवे या ामवे लोकोमो%टDस यारॉ>लंग-!टॉक; जैसे @क
रेल Fड.बे, Gबसल-रेल Fड.बे, एHसIस और प%हये, और
इनके पुजJ
205t
8608
रेलवे या ामवे कK पटLरय5 को @फHस और@फट करने के
>लए; यांG3क >सगनल (वNयुत-यांG3क स%हत), रेलवे,
ामवे, सड़क, इ;ल'ड वाटर वेज़, पा@कP ग सुवधाओं, पRन
!थापना या एयरफKIड कK सुरा या @फक नयं3ण यं3;
उपरोHत के पुजJ”;
¼iv½
Øe la- 231[k ds le{k] d‚ye ¼3½ esa ÞLykbM QkLVuZlZß 'kCn ds ckn] ÞvkSj blds iqtsZß] 'kCnksa dks
var%LFkkfir fd;k tk,xk;
x- vuqlwph III – 9% esa]&
(i)
-म सं. 24क के सम, कॉलम (3) मX श. द “ नाLरयल पानी”, के पZ चात श.द “कैफKनेटेड पेय”,
=त!थापत @कए जाएंगे;
(ii)
-म सं. 108 के सम, कॉलम (3) मX श. द “\लाि!टक के H लोजस ” के पZ चात को^ठक, अर और
अंक “(अनुसूची II -म सं या 80कक के अंतग त आने वाले मद5 को छोड़कर])” को अंतः!थापत
@कया जाएगा;
(iii)
-म सं. 400 के सम, कॉलम (3) कK =वि^ट मX,
“नeन>लfखत मोटर वाहन िजनकK लeबाई 4000एमएम, से अiधक न हो, यथाः-”
(क) पेोल, >लHयूफाइड पेो>लयम ग'से (एलपीजी) या कe=े!ड नेचुरल गैस (सीएनजी) से चलने वाले
वाहन िजनकK इंजन मता 1200सीसी से अiधक न हो; और
3
ॢबहर गजट
[सधरण 30 सत बर 2019
(ख) डीजल से चलने वाले वाहन िजनकK इंजन मता 1500 सीसी से अiधक न हो
%दD यांग DयिHतय5 के >लए, बशतJ @क:
भारत सरकार के भार औNयोiगक वभाग के उप सiचव र'क से अ; यन कोई अiधकार से यह
=माfणत करवाना होगा @क उHत माल का =योग %दD यांग D यिHतय5 वाले DयिHत Nवारा @कया
जाएगा; और जैसा @क उक् त वभाग Nवारा जार %दशानदJश के अनुसार @कया जाएगा", को
=त! थापत @कया जाएगा;
(iv)
-म सं. 446, तथा उससे संबंiधत =वि^टय5 का लोप @कया जाएगा;
घ. अनुसूची IV – 14% मX,-
(i)
-म सं. 12, और इसमX द गयी =वि^टय5 के बाद नeन>लfखत -म सं. और =वि^टय5 को
अंतः!थापत @कया जायेगा, यथाः-
“12क
2202 99 90
कैफKनेटेड पेय पदाथ ”;
ङ अनुसूची V– 1.5% मX,-
(i) -म सं. 3, तथा उससे संबंiधत =वि^टय5 का लोप @कया जाएगा;
(ii) -म सं. 4, तथा उससे संबंiधत =वि^टय5 का लोप @कया जाएगा;
च. अनुसूची VI– 0.125 मX %,-
(i) -म सं. 2 मX, कॉलम (3) कK =वि^ट के ! थान पर, =वि^ट “बहुमूI य रt न (हरे से >भ; न) और
उप रt न चाहे ये क>म त @कए गए ह5 या नहं या uेfणत ह5 या नहं ले@कन इनको परोया, आvढ़ या
जड़ा न गया हो; अ; य uेfणत बहुमूI य रt न (हरे से >भ; न) और उप रt न जो पLरवहन कK सुवधा
के >लए अ! थायी xप से गूंथे गए हो” को =त!थापत @कया जाएगा;
(ii) -म सं. 2क और उससे संबंiधत =वि^टय5 का लोप @कया जाएगा;
(iii) -म सं. 3 मX, कॉलम (3) कK =वि^ट के ! थान पर, =वि^ट, “संिZल^ ट या पुनसंन>म त रt न या
उप रt न चाहे क>म त या uेणीकृत ह' या नहं, @कंतु जो गूंथे, आvढ़ या जड़े नहं ह'; अuेणीकृत,
संिZल^ ट या पुन: संन>म त रt न जो पLरवहन कK सुवधा के >लए अ! थायी xप से गूंथे गए ह', को
=त! थापत @कया जाएगा;
(iv) -म सं. 4 और उससे संबंiधत =वि^टय5 को लोप @कया जाएगा;
2- ;g vf/klwpuk fnukad 01 vDVwcj] 2019 ls ykxw gksxhA
[laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&7½&14]
fcgkj&jkT;iky ds vkns'k ls]
MkW0 izfrek]
jkT; dj vk;qDr&lg&lfpoA
30 flrEcj 2019
,lΠvksΠ360, fnukad 30 flrEcj 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
[laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&7½&14]
fcgkj&jkT;iky ds vkns'k ls]
MkW0 izfrek]
jkT; dj vk;qDr&lg&lfpoA
The 30th September 2019
Notification No. 14/2019- State Tax (Rate)
S.O. 360 dated the 30th September 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
4
ॢबहर गजट
[सधरण 30 सत बर 2019
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) S. No. 33A and the entries relating thereto shall be omitted;
(ii) against S. No. 164, in the entry in column (3), after item ii, the following item shall
be inserted, namely: -
“iii. Marine Fuel 0.5% (FO)”;
(iii) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32
00, 6305 33 00, 6309], shall be substituted;
(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
“234C
8509
Wet grinder consisting of stone as grinder”;
(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;
B.
in Schedule II - 6%, -
(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall
be inserted namely: -
“80AA
3923
or
6305
Woven and non-woven bags and sacks of polyethylene or
polypropylene strips or the like, whether or not laminated, of a
kind used for packing of goods”;
(ii)
S. No. 201A and the entries relating thereto shall be omitted;
(iii)
after S. No. 205 and the entries relating thereto, the following S. Nos. and
entries shall be inserted, namely: -
“205A
8601
Rail locomotives powered from an external source of electricity
or by electric accumulators
205B
8602
Other rail locomotives; locomotive tenders; such as Diesel-
electric locomotives, Steam locomotives and tenders thereof
205C
8603
Self-propelled railway or tramway coaches, vans and trucks, other
than those of heading 8604
205D
8604
Railway or tramway maintenance or service vehicles, whether or
not self-propelled (for example, workshops, cranes, ballast
tampers, track liners, testing coaches and track inspection
vehicles)
205E
8605
Railway or tramway passenger coaches, not self-propelled;
luggage vans, post office coaches and other special purpose
railway or tramway coaches, not self-propelled (excluding those
of heading 8604)
205F
8606
Railway or tramway goods vans and wagons, not self-propelled
205G
8607
Parts of railway or tramway locomotives or rolling-stock; such as
Bogies, bissel-bogies, axles and wheels, and parts thereof
205H
8608
Railway or tramway track fixtures and fittings; mechanical
(including electro-mechanical) signalling, safety or traffic control
equipment for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields; parts of the
foregoing”;
(iv)
against S. No. 231B, in column (3), after the words “Slide fasteners”, the words
“and parts thereof”, shall be inserted;
5
ॢबहर गजट
[सधरण 30 सत बर 2019
C.
in Schedule III - 9%, -
(i).
against S. No. 24A, in column (3), after the words “coconut water”, the words
“and caffeinated beverages” shall be inserted;
(ii). against S. No. 108, in column (3), after the words “other closures, of plastics”,
the brackets, words, letters and figures “(except the items covered in Sl. No.
80AA in Schedule II]), shall be inserted;
(iii). in S. No. 400, for the entry in column (3), the entry, “Following motor vehicles
of length not exceeding 4000 mm, namely: -
a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas
(CNG) driven vehicles of engine capacity not exceeding 1200cc; and
b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that an
officer not below the rank of Deputy Secretary to the Government of India in
the Department of Heavy Industries certifies that the said goods shall be used
by the persons with orthopedic physical disability in accordance with the
guidelines issued by the said Department”, shall be substituted;
(iv). S. No. 446 and the entries relating thereto shall be omitted;
D.
in Schedule IV – 14%, -
(i). after S. No. 12 and the entries relating thereto, the following S. No. and the
entries shall be inserted, namely: -
“12A.
22029990
Caffeinated Beverages”;
E.
in Schedule V – 1.5%, -
(i). S. No. 3 and the entries relating thereto shall be omitted;
(ii). S. No. 4 and the entries relating thereto shall be omitted;
F.
in Schedule VI –0.125%, -
(i)
in S. No. 2, for the entry in column (3), the entry, “precious stones (other
than diamonds) and semi-precious stones, whether or not worked or graded but not
strung, mounted or set; ungraded precious stones (other than diamonds) and semi-
precious stones, temporarily strung for convenience of transport”, shall be
substituted;
(ii)
S. No. 2A and the entries relating thereto shall be omitted;
(iii)
in S. No. 3, for the entry in column (3), the entry, “Synthetic or
reconstructed precious or semiprecious stones, whether or not worked or graded but
not strung, mounted or set; ungraded synthetic or reconstructed precious or
semiprecious stones, temporarily strung for convenience of transport”, shall be
substituted;
(iv) S. No. 4 and the entries relating thereto, shall be omitted;
2. This notification shall come into force on the 1st October, 2019.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-7)-14)]
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव# म१ॢत?
ॢबहर गजट
[सधरण 1120%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in
