Amendments in the Commercial Taxes Department Notification No. 45/2017- State Tax (Rate), dated the 14th November, 2017. - S.O. 137-09/2018-State Tax (Rate) - Bihar SGST
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Exemption for public research institutions aligned with central customs notification, departmental name corrected and applicability backdated to November. The notification amends the Bihar State Tax (Rate) Table to redefine the exempt category as public funded research institutions, universities, specified national institutes (excluding hospitals), and substitutes 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research'. It inserts Explanation 2 providing that the exemption follows the Government of India Customs notification 51/96 and applies from 15th November 2017.
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Provisions expressly mentioned in the judgment/order text.
Exemption for public research institutions aligned with central customs notification, departmental name corrected and applicability backdated to November.
The notification amends the Bihar State Tax (Rate) Table to redefine the exempt category as public funded research institutions, universities, specified national institutes (excluding hospitals), and substitutes "Department of Scientific and Research" with "Department of Scientific and Industrial Research". It inserts Explanation 2 providing that the exemption follows the Government of India Customs notification 51/96 and applies from 15th November 2017.
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