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 the recommendations of the Council, hereby makes the following further amendments in the Commercial Taxes Department notification No.2/2017- State Tax (Rate), dated the 29th June, 2017, published in Bihar Gazette, Extraordinary, vide number 545, dated the 29th June, 2017, namely:-
In the said notification, in the Schedule,
(i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018";
(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]";
(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
2. This Notification shall come into force with effect from 27th July, 2018.
By Order,
DR. PRATIMA,
Commissioner-cum-Secretary.