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Exempts intra-State supplies of second hand goods.

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....tate Tax (Rate) S.O. 83, dated the 29th June 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Gover....

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....e Bihar Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Bihar Goods and Service....