नबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर
क०शत
1 पष 143 श
(स पटन 1 ) पटन, श१ वर, 31 ॢदस# बर 221
okf.kT;&dj foHkkx
———
vf/klwpuk
31 fnlEcj
fnlEcj
fnlEcj
fnlEcj 2021
2021
2021
2021
vf/klwpuk la[;k&22@2021 & jkT; dj (nj)
,l0 vks0 171] fnukad 31 fnlEcj 2021&fcgkj eky vkSj lsok dj vf/kfu;e] 2017 (fcgkj
vf/kfu;e&12] 2017) dh /kkjk 9 dh mi /kkjk (1), mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk
15 dh mi/kkjk (5), /kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr iznRr 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj
jkT;iky] bl ckr ls larq"V gksrs gq, ,slk djuk tufgr esa vko';d gS vkSj th,lVh ifj"kn dh flQkfj'kksa ds
vk/kkj ij vkSj okf.kT;&dj foHkkx dh vf/klwpuk la- 15@2021& jkT; dj (nj)] fnukad 06 fnlEcj] 2021] ftls
fcgkj jkTki= vlk/kkj.k vad la[;k 995] fnukad 06 fnlEcj] 2021] }kjk izdkf'kr fd;k x;k Fkk dk vf/kØe.k
djrs gq,] ,rn~}kjk] okf.kT;&dj foHkkx dh vf/klwpuk la- 11@2017& jkT; dj (nj)] fnukad 29 twu] 2017]
ftls fcgkj jkTki= vlk/kkj.k vad la[;k 554] fnukad 29 twu] 2017] esa fuEufyf[kr la'kks/ku djrs gSa] ;Fkk%&
mDr vf/klwpuk esa] lkj.kh esa]& Øe la[;k 3 ds le{k]&
¼1½ dkWye ¼3½ esa] 'kh"kZd *lsok dk o.kZu* esa] en ¼iii½ esa] 'kCnksa vkSj izrhdksa **la?k jkT; {ks=] LFkkuh;
izkf/kdj.k] ljdkjh izkf/kdj.k vFkok ljdkjh fudk;** ds LFkku ij] 'kCnksa vkSj izrhdksa **la?k jkT;
{ks= vFkok LFkkuh; izkf/kdj.k** dks izfrLFkkfir fd;k tk,xk;
¼2½ dkWye ¼3½ esa] 'kh"kZd *lsok dk o.kZu* esa] en ¼vi½ esa] 'kCnksa vkSj izrhdksa **la?k 'kkflr {ks=] fdlh
LFkkuh; izkf/kdj.k] fdlh ljdkjh izkf/kdj.k vFkok fdlh ljdkjh fudk;** ds LFkku ij] 'kCnksa
vkSj izrhdksa **la?k jkT; {ks= vFkok LFkkuh; izkf/kdj.k** dks izfrLFkkfir fd;k tk,xk;
¼3½ dkWye ¼3½ esa] 'kh"kZd *lsok dk o.kZu* esa] en ¼vii½ esa] 'kCnksa vkSj izrhdksa **la?k jkT; {ks=] LFkkuh;
izkf/kdj.k] ,d ljdkjh izkf/kdj.k ;k fdlh ljdkjh bdkbZ** ds LFkku ij] 'kCnksa vkSj izrhdksa
**la?k jkT; {ks= vFkok LFkkuh; izkf/kdj.k** dks izfrLFkkfir fd;k tk,xk;
¼4½ dkWye ¼3½ esa] 'kh"kZd *lsok dk o.kZu* esa] en ¼ix½ vkSj ¼x½ esa] 'kCnksa vkSj izrhdksa **la?k jkT; ;k
fdlh LFkkuh; izkf/kdj.k ;k ljdkjh izkf/kdj.k ;k fdlh ljdkjh fudk;** ds LFkku ij] 'kCnksa
vkSj izrhdksa **la?k jkT; {ks= ;k LFkkuh; izkf/kdj.k** dks izfrLFkkfir fd;k tk,xk;
2
ॢबहर गजट
[सधरण 31 दस बर 2021
¼5½ dkWye ¼5½ esa] 'kh"kZd *'krZ* esa] en ¼iii½]¼vi½]¼vii½]¼ix½ vkSj ¼x½ ds lkeus dh izfof"V;ksa dk yksi
fd;k tk,xkA
2- ;g vf/klwpuk 01 tuojh] 2022 ls ykxw gksxhA
[(सं०सं० िब-कर/जीएसटी/िविवध
-
2017
/
21
(खंड -13)22 )]
िबहार-रायपाल के आदेश से,
डॉŒ ितमा,
राय कर आयु त-सह-सिचव।
31313131 fnlEcj
fnlEcj
fnlEcj
fnlEcj 2021
2021
2021
2021
,lŒ vksŒ- 171] fnukad 31 fnlEcj 2021 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
[(सं०सं० िब -कर/जीएसटी/िविवध
-
2017
/
21
(खंड -13)22 )]
िबहार-रायपाल के आदेश से,
डॉŒ ितमा,
राय कर आयु त-सह-सिचव।
The 31st December 2021
Notification No. 22/2021– State Tax (Rate)
S.O.171, Dated 31st December 2021— In exercise of the powers conferred by
sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11,
sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and
Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, and in
supersession of notification of the Commercial Taxes Department notification No. 15/2021-State
Tax (Rate), dated the 6th December, 2021, published in the Bihar Gazette, Extraordinary vide
number 995, dated the 6th December, 2021, hereby makes the following amendments in the
notification of the Commercial Taxes Department notification No. 11/2017- State Tax (Rate),
dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary vide number 554, dated
the 29th June, 2017, namely:-
In the said notification, in the TABLE, against serial number 3,-
1) in column (3),in the heading “Description of Service”, in items (iii),(vi),(ix) and
(x), for the words “Union territory, a local authority, a Governmental Authority
or a Government Entity” the words “Union territory or a local authority” shall be
substituted;
2) in column (3), in the heading “Description of Service”, in item (vii), for the
words “Union territory, local authority, a Governmental Authority or a
Government Entity” the words “Union territory or a local authority” shall be
substituted;
3) in column (5), in the heading “Condition”, the entries against items
(iii),(vi),(vii),(ix) and (x), shall be omitted.
2. This notification shall come into force with effect from the 1st day of January, 2022.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 22)]
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 1078%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in