BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 143 Dated 5th February, 2018.

In exercise of the powers conferred by Section 14 of Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of Bihar is pleased to specify that the tax on the goods mentioned in column (2) of the following Table shall be levied at the rate specified on column (3) of the said Table subject to the conditions & restrictions specified in column (4) of the said Table.

Table

Sl. No.

Description of goods

Rate (in percent)

Conditions and Restrictions

(1)

(2)

(3)

(4)

Aviation Turbine Fuel

The specified rate of 1 per centum shall apply for a period of 10 years from the date of the notification of the Regional Connectivity Scheme under the following conditions.-

(a) At RCS Airports and for RCS flights from other Airports located within the State Under Regional Connectivity Scheme, a list of which will be provided by the Airports Authority of India (AAI) to the State Government and Oil Companies; and/or

(b) For the aircrafts using a non-metropolitan city airport as a base for which the call sign number of the non-metro airport based aircraft will be indicated by the airlines.

By the order of Governor of Bihar,

Dr. PRATIMA,

Commissioner Commercial Taxes.