In exercise of the powers conferred under proviso to sub-section 1 of Section 61 of Bihar Value Added Tax Ordinance, 2005, the Commissioner exempts consignment of following value from requirement of the sub-section (1 ) of Section 61 in so far as it relates to carrying declarations as prescribed under Rule 41 of Bihar Value Added Tax Rules, 2005:-

(a) In case of transportation within the Stale of Bihar, if the value of goods transported is Rupees 50,000.00 (Rs. fifty thousand) or less;

(b) In case of transportation from any place outside the Stale of Bihar to any place within the Stale of Bihar, if the value of goods transported is Rupees 10,000.00 (Ten thousand ) or

less;

(c) In case of transportation from any place inside the State of Bihar in any place out side the Slate of Bihar, if the value of goods transported is Rupees 10,000.00 (Ten Thousand) or less.

2. .This notification shall come into force with effect from the dale of publication in Official Gazette.

By order of the Governor of Bihar,

RAVI MITAL,

Commissioner of Commercial Taxes cum-

Secretary to Government