THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification no. 08/2019- State Tax (Rate), S.O. 74, Dated 29th March 2019,

In exercise of the powers conferred by sub-section (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 of the Commercial Taxes Department notification No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette vide number 544, dated the 29th June, 2017namely:-

In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)

(2)

(3)

"452Q

Any chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- State Tax (Rate), dated 29th March, 2019, published in Bihar Gazette.

Explanation. For the purpose of this entry,-

(i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(ii)"project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).

(iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 percent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.

2. This notification shall come into force with effect from 1stof April, 2019.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.