In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.-

(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018.

(2) It shall be deemed to have come into force with effect from the 23rd October, 2017.

2. In the Bihar Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:-

"(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Commercial Taxes Department notification S.O.- 249 dated the 18th October, 2017, published in the Bihar Gazette, Extraordinary, vide number 982, dated the 18th October, 2017, or notification No. 40/2017-State Tax (Rate) dated the 23rd October, 2017, published in the Bihar Gazette, Extraordinary, vide number 996, dated the 23rd October, 2017, or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.".

By order of the Governor of Bihar,

DR. PRATIMA,

Commissioner State Tax-cum-Secretary,