Amendment in Notification No. 11/2017 – State Tax (Rate), dated the 29th June, 2017
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....(1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No.11/2017 - State Tax ....
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....scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]"; (B) in column (3), in item ....
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....l services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 -"; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word "(i) ab....
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.... in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills....