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ट:ॢरफ मद, _प श/षZ,
श/षZ य [?यय
ॢववरण
दर
शतZ
सÈ य
(1)
(2)
(3)
(4)
(5)
1.
6815
Hल^ fश क ^ट य Hल^ fश ०जसम क१ल ०मलकर 90 !०तशत
य ]सस [०धक Hल^ fश ह&; Hल^ fश Iल7Çस
3%
1
2
ॢबहर गजट
[सधरण 31 माच 2022
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ॢववरण
दर
शतZ
सÈ य
(1)
(2)
(3)
(4)
(5)
2.
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1
3.
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4.
6905 10 00
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3
ॢबहर गजट [सधरण) 31 माच 2022
The 31st March 2022
Notification No. 02/2022– State Tax (Rate)
S.O. 75, Dated 31st March 2022—In exercise of the powers conferred by sub-
section (1) of section 11 and sub-section (1) of section 16 of the Bihar Goods and Services
Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the
Council, hereby exempts the intra-state supplies of goods, the description of which is
specified in column (3) of the table below, falling under the tariff item, sub-heading,
heading or Chapter, as specified in the corresponding entry in column (2) of the said table,
from so much of the state tax leviable thereon under section 9 of the Bihar Goods and
Services Tax Act, 2017 (Bihar Act 12, 2017) as is in excess of the amount calculated at the
rate specified in the corresponding entry in column (4) of the said table and subject to the
relevant conditions annexed to this notification, the condition number of which is mentioned
in the corresponding entry in column (5) of the said table:
Table
Sl.
No.
Tariff item,
sub-heading,
heading or
Chapter
Description
Rate
Condition
No.
(1)
(2)
(3)
(4)
(5)
1.
6815
Fly ash bricks or fly ash aggregate with
90 per cent. or more fly ash content; Fly
ash blocks
3%
1
2.
6901 00 10
Bricks of fossil meals or similar
siliceous earths
3%
1
3.
6904 10 00
Building bricks
3%
1
4.
6905 10 00
Earthen or roofing tiles
3%
1
Explanation. –
(i) For the purposes of this notification, “Tariff item”, “sub-heading”, “heading” and
“Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter
as specified in the First Schedule to the Customs Tariff Act, 1975(51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), including the Section and Chapter Notes and the General
Explanatory Notes of the First Schedule shall, so far as may be, apply to the
interpretation of this notification.
ANNEXURE
Condition
No.
Condition
1.
(a) credit of input tax charged on goods or services used exclusively
in supplying such goods has not been taken; and
(b) credit of input tax charged on goods or services used partly for
supplying such goods and partly for effecting other supplies
eligible for input tax credits, is reversed as if supply of such
goods is an exempt supply and attracts provisions of sub-section
(2) of section 17 of the Bihar Goods and Services Tax Act, 2017
(Bihar Act 12, 2017) and the rules made thereunder.
4
ॢबहर गजट
[सधरण 31 माच 2022
2. This notification shall come into force on the 1st day of April, 2022.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-12)02)]
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 158%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in