In exercise of the powers conferred by subsection (1) of section 9 and sub-section (5) of section 15 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 notification No.1/2017 - State Tax (Rate), dated the 29th June, 2017 of Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number. 544, dated the 29th June, 2017, namely:-In the said notification, -
(A) in the opening paragraph, after the words, brackets and figures "sub-section (1) of section 9", the words, brackets and figures "and sub-section (5) of section 15", shall be inserted;
(B) in Schedule I - 2.5%,
(i) S. Nos. 23,24 and the entries relating thereto, shall be omitted;
(ii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-numbered, the following serial number and entries shall be inserted, namely:
(iv) in S. No. 224, for the entry in column (2), the entry "63 [other than 6305 32 00, 6309] shall be substituted;
(v) in S. No. 225, for the entry in column (3), the entry "Footwear of sale value not exceeding Rs.1000 per pair" shall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: -
(vii) in S.No. 234, in the entry in column (3), , the following Explanation shall be inserted in the end, namely,
"Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification in the notification No.11/2017 - State Tax (Rate), dated the 29th June, 2017 of Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number 554, dated the 29th June, 2017), the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service";
(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely:
(C) in Schedule II - 6%,
(i) after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(ii) S.No. 102, 126 and the entries relating thereto, shall be omitted;
(iii) S.No. 171A shall be re-numbered as S. No. 171AA, and before S.No. 171AA as so re-numbered, the following serial number and entries shall be inserted, namely:-
(iv) in S. No. 173, in the entry in column (3), the words and commas "walking-sticks, seat-sticks," shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(D) in Schedule III - 9%,
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely:-
(ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) in S. No. 369A, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted;
(iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(v) in S. No. 383, in the entry in column (3), after the words "television cameras", the comma and words ", digital cameras and video camera recorders", shall be inserted;
(vi) in S.No. 383C, in the entry in column (3), for the figure and word "68 cm",the figure and word "32 inches" shall be substituted;
(vii) in S.No. 384, in the entry in column (3), for the figure and word "20 inches", the figure and word "32 inches" shall be substituted;
(viii) S. No. 440A shall be re-numbered as S. No. 440B, and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:
(E) in Schedule IV - 14%,
(i) S. No. 47 and the entries relating thereto, shall be omitted;
(ii) S. No. 135 and the entries relating thereto, shall be omitted;
(iii) in S.No. 139, in the entry in column (3), after the words "other than Lithium-ion battery", the words "and other lithium ion accumulators including lithium ion power banks" shall be inserted;
(iv) S. No. 151 and the entries relating thereto, shall be omitted;
(v) in S.No. 154, in the entry in column (3), for the figure and word "20 inches" and the figure and word "68 cm", both, the figure and word "32 inches" shall be substituted;
(vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: -
(vii) S. No. 215 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 1st January, 2019.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
S.O. 16, Dated 17th January 2019
In the Notification No. 24/2018 State Tax (Rate), dated the 31st December, 2018, of the Commercial Taxes Department, Government of Bihar, published in the Bihar Gazette, Extraordinary, vide S.O. 278, dated 31st December, 2018
1. In para (D), in Schedule III-9% - in S. No.(v), for "383A", read "383";