In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the notification No.12/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:-
Amendments
In the said notification,-
(i) in the Table,-
(a) after serial number 9 and the entries relating thereto, the following shall be inserted namely:-
(b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:-
(c) against serial number 35, in column (3),-
(A) in item (h), for the words "Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme", the words, brackets and letters "Restructured Weather Based Crop Insurance Scheme (RWCIS)", shall be substituted;
(B) in item (j), for the words "National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)", the words, brackets and letters "Pradhan Mantri Fasal BimaYojana (PMFBY)", shall be substituted;
(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-
"(iii) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.".
2. This notification shall come into force with effect from the 22nd of August, 2017.
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary
Commercial Taxes Department.