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 (Bihar Act 12, 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, Extraordinary, vide number 544, dated the 29th June, 2017, namely:-
In the said notification,
(i) in Schedule IV-
(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-
Explanation:"specified actionable claim" as defined in section 2(102A) of the BGST Act, 2017 means the actionable claim involved in or by way of,-
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;";
(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:
"(v) The words and expressions used and not defined in this notification, but defined in the Bihar Goods and Service Tax Act, 2017 (Bihar Act 12, 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."
2. This notification shall come into force on the 1st day of October, 2023.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.