In exercise of the powers conferred by sub-section (5) of section 9 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.17/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:-
Amendments
In the said notification, in the first paragraph, after clause (ii) the following clause shall be inserted, namely:-
"(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Bihar Goods and Services Tax Act,2017."
2. This notification shall come into force with effect from the 22nd of August, 2017.
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary
Commercial Taxes Department.