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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 05/2018-State Tax (Rate), S.O. 133, dated 25th January 2018

In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 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, hereby exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the State tax as is leviable on the consideration paid to the Central Government in the form of Central Government's share of profit petroleum as defined in the contract entered into by the Central Government in this behalf.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.