�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत � \०ीन 1�41 �श�� (स�� पटन� 112�) पटन�� सोमवार� 30 �सत� बर 2019 वा�ण� य-कर �वभाग ——— अ�धसचूना 30 �सत� बर 2019 vf/klwpuk la[;k 14@2019&jkT; dj ¼nj½ ,lŒvksŒ 360] fnukad 30 flrEcj 2019&&fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 12½ dh /kkjk 9 dh mi/kkjk ¼1½ vkSj /kkjk 15 dh mi/kkjk ¼5½ vkSj esa çnÙk 'kfä;ksa dk ç;ksx djrs gq, fcgkj&jkT;iky] ifj"kn dh flQkfj'kksa ij] okf.kT;&dj foHkkx dh vf/klwpuk la[;k 1@2017&jkT;&dj ¼nj½] fnukad 29 twu] 2017] ftls fcgkj xtV vlk/kkj.k vad la[;k 544 fnukad 29 twu] 2017 }kjk izdkf”kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrs gSa] ;Fkk%& mä vf/klwpuk esa]& d- vuqlwph I & 2.5% esa]& ¼i½ Øe la- 33 d rFkk mlls lacaf/kr çfof"V;ksa dk yksi fd;k tk;sxk;
¼ii½ Øe la- 164 ds le{k LraHk ¼3½ dh çfof"V esa] en ii] ds ckn fuEufyf[kr en dks var%LFkkfir fd;k tk,xk] ;Fkk%& “iii eSjhu ¶;wy 0.5% ¼,Qvks½”;
¼iii½ Øe la- 224 ds le{k] LraHk ¼3½ dh çfof"V ds LFkku ij çfof"V “63 [6305 32 00] 6305 35 00] 6309 dks NksM+dj]” dks çfrLFkkfir fd;k tk,xk;
¼iv½ Øe la- 234[k vkSj blesa nh x;h çfof"V;ksa ds ckn fuEufyf[kr Øe la- vkSj çfof"V;ksa dks var%LFkkfir fd;k tk;sxk] ;Fkk%& “234x 8509 osV xzkbUMj ftlesa iRFkj yxk gks”;
¼v½ Øe la- 235 ls 242 dk] vkSj muls lacaf/kr çfof"V;ksa dk yksi fd;k tk;sxk;
[k- vuqlwph II & 6% esa]& ¼i½ Øe la- 80d vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr fuEufyf[kr Øe la- vkSj çfof"V;ksa dks var%LFkkfir fd;k tk;sxk] ;Fkk%& 2 ॢबह�र गजट [स�ध�रण�� 30 �सत� बर 2019 “80dd 3923 ;k 6305 i‚fybFkhyhu ;k i‚fyçksikbyhu fLVªIl vkSj blh çdkj ds inkFkksaZ ls cus O;qfrr vkSj vO;qfrr cSXl vkSj lSDl] pkgs ;s ysfeusVsM gksa ;k ugha] vkSj ftudk ç;ksx oLrqvksa dh iSfdax esa fd;k tkrk gks”;
¼ii½ Øe la- 201d rFkk mlls lacaf/kr çfof"V;ksa dk yksi fd;k tk;sxk;
¼iii½ Øe la- 205 vkSj blesa nh x;h çfof"V;ksa ds ckn fuEufyf[kr Øe la- vkSj çfof"V;ksa dks var%LFkkfir fd;k tk;sxk] ;Fkk%& “Þ205d 8601 ,d cká fo|qr lzksr ;k fo|qr ,D;wehysVj ls pyus okys jsy yksdkseksfVOl 205[k 8602 vU; jsy yksdkseksfVOl; yksdkseksfVo ifjpkjd; tSls fd Mhty& fo|qr yksdkseksfVOl] Hkki ls pyus okys yksdkseksfVOl vkSj blds ifjpkjd 205x 8603 Lor%uksfnr jsyos ;k Vªkeos dkspst] oSu vkSj Vªd] tks 'kh"kZ 8604 ls fHkUu gksA 205?k 8604 रेल या �ाम अनुर�ण या स�व�स यान, चाहे ! वत:नो%दत ह' या नह�ं (उदाहरणाथ�, कम�शाला -ेने, . ला! ट ट'पस�, �ैक लाइनर,पर��ण कोच और पथ �नर��णयान) 205³ 8605 रेलवे या �ामवे या3ी कोचेस जो !वत:नो%दत न ह5;
मालगाड़ी, डाकघर के कोचेस और अ;य �वशेष =योजन के >लए रेलव े या �ामवे कोचेस, जो @क !वत:नो%दत न ह5 (शीष� 8604 से >भ; न) 205p 8606 रेलवे या �ामवे मालगाड़ी और वैगन, जो !वत:नो%दत न ह5 205N 8607 रेलवे या �ामवे लोकोमो%टDस या रॉ>लगं-!टॉक; जसेै @क रेल Fड.बे, Gबसल-रेल Fड.बे, एHसIस और प%हये, और इनके पुजJ 205t 8608 रेलवे या �ामवे कK पटLरय5 को @फHस और @फट करने के >लए; यांG3क >सगनल (�वNयुत-यांG3क स%हत), रेलव,े �ामव,े सड़क, इ;ल'ड वाटर वेज़, पा@कP ग सु�वधाओ,ं पRन !थापना या एयरफKIड कK सुर�ा या �@फक �नयं3ण यं3;
उपरोHत के पुजJ”;
¼iv½ Øe la- 231[k ds le{k] d‚ye ¼3½ esa ÞLykbM QkLVuZlZß 'kCn ds ckn] ÞvkSj blds iqtsZß] 'kCnksa dks var%LFkkfir fd;k tk,xk;
x- vuqlwph III – 9% esa]&
(i) -म स.ं 24क के सम�, कॉलम (3) मX श. द “ नाLरयल पानी”, के पZ चात श.द “कैफKनेटेड पेय”, =�त!था�पत @कए जाएंगे;
(ii) -म स.ं 108 के सम�, कॉलम (3) मX श. द “\लाि!टक के H लोजस�” के पZ चात को^ठक, अ�र और अकं “(अनुसूची II -म सं� या 80कक के अतंग�त आने वाले मद5 को छोड़कर])” को अतंः!था�पत @कया जाएगा;
(iii) -म स.ं 400 के सम�, कॉलम (3) कK =�वि^ट मX, “�नeन>लfखत मोटर वाहन िजनकK लeबाई 4000एमएम, से अiधक न हो, यथाः-” (क) पे�ोल, >लHयूफाइड पे�ो>लयम ग'स े(एलपीजी) या कe=े!ड नेचुरल गसै (सीएनजी) से चलने वाले वाहन िजनकK इंजन �मता 1200सीसी से अiधक न हो; और 3 ॢबह�र गजट [स�ध�रण�� 30 �सत� बर 2019 (ख) डीजल से चलने वाले वाहन िजनकK इंजन �मता 1500 सीसी से अiधक न हो %दD यागं DयिHतय5 के >लए, बशतJ @क:
भारत सरकार के भार� औNयोiगक �वभाग के उप सiचव र'क से अ; यन कोई अiधकार� से यह =माfणत करवाना होगा @क उHत माल का =योग %दD यागं D यिHतय5 वाल ेDयिHत Nवारा @कया जाएगा; और जसैा @क उक् त �वभाग Nवारा जार� %दशा�नदJश के अनुसार @कया जाएगा", को =�त! था�पत @कया जाएगा;
(iv) -म स.ं 446, तथा उससे संबंiधत =�वि^टय5 का लोप @कया जाएगा;
घ. अनुसचूी IV – 14% मX,-
(i) -म स.ं 12, और इसमX द� गयी =�वि^टय5 के बाद �नeन>लfखत -म स.ं और =�वि^टय5 को अतंः!था�पत @कया जायेगा, यथाः- “12क 2202 99 90 कैफKनेटेड पेय पदाथ�”;
ङ अनुसूची V– 1.5% मX,-
(i) -म स.ं 3, तथा उससे सबंंiधत =�वि^टय5 का लोप @कया जाएगा;
(ii) -म स.ं 4, तथा उससे संबंiधत =�वि^टय5 का लोप @कया जाएगा;
च. अनुसूची VI– 0.125 मX %,-
(i) -म स.ं 2 मX, कॉलम (3) कK =�वि^ट के ! थान पर, =�वि^ट “बहुमूI य रt न (ह�रे स े>भ; न) और उप रt न चाहे ये क>म�त @कए गए ह5 या नह�ं या uेfणत ह5 या नह�ं ले@कन इनको �परोया, आvढ़ या जड़ा न गया हो; अ; य uेfणत बहुमूI य रt न (ह�रे से >भ; न) और उप रt न जो पLरवहन कK सु�वधा के >लए अ! थायी xप स ेगूंथे गए हो” को =�त!था�पत @कया जाएगा;
(ii) -म स.ं 2क और उससे संबंiधत =�वि^टय5 का लोप @कया जाएगा;
(iii) -म स.ं 3 मX, कॉलम (3) कK =�वि^ट के ! थान पर, =�वि^ट, “संिZल^ ट या पनुसं�न>म�त रt न या उप रt न चाहे क>म�त या uेणीकृत ह' या नह�ं, @कंतु जो गूंथ,े आvढ़ या जड़ े नह�ं ह'; अuेणीकृत, संिZल^ ट या पनु: सं�न>म�त रt न जो पLरवहन कK सु�वधा के >लए अ! थायी xप से गूथें गए ह', को =�त! था�पत @कया जाएगा;
(iv) -म स.ं 4 और उससे संबiंधत =�वि^टय5 को लोप @कया जाएगा;
2- ;g vf/klwpuk fnukad 01 vDVwcj] 2019 ls ykxw gksxhA [laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&7½&14] fcgkj&jkT;iky ds vkns'k ls] MkW0 izfrek] jkT; dj vk;qDr&lg&lfpoA 30 flrEcj 2019 ,lŒ vksŒ 360, fnukad 30 flrEcj 2019 dk vaxszth esa fuEufyf[kr vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd̀r ikB le>k tk;A [laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&7½&14] fcgkj&jkT;iky ds vkns'k ls] MkW0 izfrek] jkT; dj vk;qDr&lg&lfpoA The 30th September 2019 Notification No. 14/2019- State Tax (Rate) S.O. 360 dated the 30th September 2019--In exercise of the powers conferred by sub-section
(1) of section 9 and sub-section (5) of section 15 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the 4 ॢबह�र गजट [स�ध�रण�� 30 �सत� बर 2019 following further amendments in the notification of the Commercial Taxes Department notification No. 1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29th June, 2017, namely:- In the said notification, - A. in Schedule I – 2.5%, -
(i) S. No. 33A and the entries relating thereto shall be omitted;
(ii) against S. No. 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: - “iii. Marine Fuel 0.5% (FO)”;
(iii) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted;
(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “234C 8509 Wet grinder consisting of stone as grinder”;
(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;
B. in Schedule II - 6%, -
(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall be inserted namely: - “80AA 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods”;
(ii) S. No. 201A and the entries relating thereto shall be omitted;
(iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - “205A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 205B 8602 Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof 205C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 205D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 205E 8605 Railway or tramway passenger coaches, not self-propelled;
luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 205F 8606 Railway or tramway goods vans and wagons, not self-propelled 205G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 205H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing”;
(iv) against S. No. 231B, in column (3), after the words “Slide fasteners”, the words “and parts thereof”, shall be inserted;
5 ॢबह�र गजट [स�ध�रण�� 30 �सत� बर 2019 C. in Schedule III - 9%, -
(i). against S. No. 24A, in column (3), after the words “coconut water”, the words “and caffeinated beverages” shall be inserted;
(ii). against S. No. 108, in column (3), after the words “other closures, of plastics”, the brackets, words, letters and figures “(except the items covered in Sl. No.
80AA in Schedule II]), shall be inserted;
(iii). in S. No. 400, for the entry in column (3), the entry, “Following motor vehicles of length not exceeding 4000 mm, namely: - a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department”, shall be substituted;
(iv). S. No. 446 and the entries relating thereto shall be omitted;
D. in Schedule IV – 14%, -
(i). after S. No. 12 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: - “12A. 22029990 Caffeinated Beverages”;
E. in Schedule V – 1.5%, -
(i). S. No. 3 and the entries relating thereto shall be omitted;
(ii). S. No. 4 and the entries relating thereto shall be omitted;
F. in Schedule VI –0.125%, -
(i) in S. No. 2, for the entry in column (3), the entry, “precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport”, shall be substituted;
(ii) S. No. 2A and the entries relating thereto shall be omitted;
(iii) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport”, shall be substituted;
(iv) S. No. 4 and the entries relating thereto, shall be omitted;
2. This notification shall come into force on the 1 st October, 2019.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-7)-14)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
———— [ध�¡क� स०चव�लय म१�ण�लय� ॢबह�र� पटन� ह�र� �क�०शत eव# म१ॢ �त?
ॢबह�र गजट [स�ध�रण� 1120%5'1+10%ड�+ट,+प�+?
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