िनबंधन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 1 क�०तZक 1�3� �श�� ((((स�� पटन� ���) ) ) ) पटन�� स�मव�र� 23232323 अ� तूअ� तूअ� तूअ� तूबरबरबरबर 2�1!
Okf.kT;&dj foHkkxOkf.kT;&dj foHkkxOkf.kT;&dj foHkkxOkf.kT;&dj foHkkx ——— vf/klwpukvf/klwpukvf/klwpukvf/klwpuk 23 vDrwcj 201723 vDrwcj 201723 vDrwcj 201723 vDrwcj 2017 vf/klwpuk la[;k 40@2017&jkT; dj ¼nj½ ,lŒ vksŒ 253] fnukad 23 vDrwcj 2017— fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj vf/kfu;e 12½ ¼,rf’eu i'pkr ftls bl vf/klwpuk esa] “mDr vf/kfu;e" ds :Ik esa lanfHkZr fd;k x;k gS½ dh /kkjk 11 dh mi/kkjk ¼1½ ds rgr iznRr 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj jkT;iky] bl ckr ls larq"V gksus ij fd ,slk djuk tufgr ds fy, vko’;d gS] ifj"kn dh flQkfj’kksa ds vk/kkj ij fu;kZr ds fy, ,d iathd`r izkIrdrkZ dks iathd`r vkiwfrZdrkZ n~okjk dj yxus ;ksX; oLrqvksa ¼,rf’eu i'pkr ftls bl vf/kfu;e esa “mDr oLrqvkas" ds :i esa lanfHkZr fd;k x;k gS½ ij] jkT; ds Hkhrj vkiwfrZ ij] mDr vf/kfu;e dh /kkjk 9 ds rgr bu ij yxus okys jkT; dj tks 0-05 izfr’kr dh nj ls x.kuk dh xbZ jkf’k ls vf/kd gS] ij fuEufyf[kr 'krksZa ds v/;/khu ,rrn~okjk NwV iznku djrk gS] ;Fkk% ¼i½ iathd`r vkiwfrZdrkZ] iathd`r izkIrdrkZ dks VSDl buokW;l ij oLrqvksa dh vkiwfrZ djsxk( ¼ii½ iathd`r izkIrdrkZ] iathd`r&vkiwfrZdrkZ n~okjk dj buokbl tkjh fd, tkus dh rkjh[k ls 90 fnu ds Hkhrj mDr oLrqvksa dk fu;kZr djsxk( ¼iii½ iathd`r izkIrdrkZ] iathd`r&vkiwfrZdrkZ dh eky ,oa lsok dj dh igpku la[;k ,oa oLrqvksa ds laca/k esa iathd`r vkiwfrZdrkZ n~okjk tkjh VSDl buokbl la[;k f’kfiax fcy vFkok fu;kZr fcy] tSlk Hkh ekeyk gks] esa n’kkZ;sxk( ¼iv½ iathd`r izkIrdrkZ dk fu;kZr lao/kZu ifj"kn vFkok okf.kT; foHkkx n~okjk ekU; fdlh dkWeksfMVh cksMZ n~okjk iathd`r gksxk( ¼v½ iathd`r izkIrdrkZ] fj;k;rh nj ij oLrq,a [kjhnus ds fy, iathd`r vkiwfrZdrkZ dks vkns’k tkjh djsxk rFkk bldh ,d izfr iathd`r vkiwfrZdrkZ ds {ks=kf/kdkj izkIr dj vf/kdkjh dks Hkh nsxk( ¼vi½ iathd`r izkIrdrkZ] iathd`r&vkiwfrZdrkZ ds LFkku ls mDr oLrqvksa dks lh/ks& ¼d½ canjxkg] buyS.M daVsuj fMiks] gokbZ vM~Mk vFkok yS.M dLVe LVs’ku ij tgka ls mDr oLrqvksa dk fu;kZr fd;k tkuk gS] ys tk,xk( ;k 2 ॢबह�र गजट [स�ध�रण�� 23 [Ç त३बर 2�1� ¼[k½ fdlh iathd`r os;j gkml ij tgka ls mDr oLrqvksa dks canjxkg] buyS.M daVsuj fMiks] gokbZ vM~Mk vFkok yS.M dLVe LVs'ku ij ys tk,xk tgka ls mDr dk fu;kZr fd;k tkuk gS( ¼vii½ ;fn iathd`r izkIrdrkZ] dbZ iathd`r vkiwfrZdrkZvksa ls izkIr gqbZ vkiwfrZ dks lesfdr djds fQj fu;kZr djuk pkgrk gS rks izR;sd iathd`r vkiwfrZdrkZ dh oLrq,¡] iathd`r os;j gkml dks fHktokbZ tk;sxh rFkk lesdu ds i'pkr iathd`r izkIrdrkZ oLrqvksa dks canjxkg] buyS.M daVsuj fMiks] gokbZ vM~Mk vFkok yS.M dLVe LVs'ku ij ys tk;sxk tgka ls mudk fu;kZr fd;k tk,xk( ¼viii½ 'krZ ¼vii½ esa crkbZ xbZ fLFkfr esa] iathd`r izkIrdrkZ] VSDl buok;l esa oLrqvksa dh izkfIr i"̀Bkafdr djsxk vkSj os;j gkml vkijsVj ls iathd`r os;j gkml esa oLrqvksa dh izkfIr dh ikorh izkIr djsxk rFkk i`"Bkafdr VSDl buokbl vkSj os;j gkml vkijsVj dh ikorh] iathd`r vkiwfrZdrkZ dks rFkk ,sls vkiwfrZdrkZ ds {ks=kf/kdkj izkIr dj vf/kdkjh dks Hkh nsxk( ¼ix½ tc oLrq,a fu;kZr dj nh tkrh gS rks iathd`r izkIrdrkZ f'kfiax fcy vFkok fu;kZr fcy ftlesa th0,l0Vh0vkbZ0,u0 dk C;kSjk vkSj iathd`r vkiwfrdrkZ dh VSDl buokbl vafdr gks rFkk blds lkFk ,DliksVZ tujy eSuhQSLV ;k ,DliksVZ fjiksVZ ds nkf[ky gksus dk lqcwr dh izfr iathd`r vkiwfrZdrkZ dks vksj ,sls vkiwfrZdrkZ ds {ks=kf/kdkj izkIr VSDl vf/kdkjh dks miyC/k djk;sxkA 2- ;fn iathd`r izkIrdrkZ dj chtd ds tkjh gksus ds 90 fnukas Hkhrj mDr oLrq ds fu;kZr esa vlQy jgrk gS rks mDr lanfHkZr NwV ds fy, iathd`r vkiwfrZdrkZ ik= ugha gksxkA [¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&40½] fcgkj----jkT;iky ds vkns'k ls] lqtkrk prqosZnh] okf.kT;&dj vk;qDr&lg&iz/kku lfpoA ——— 23 vDrwcj 201723 vDrwcj 201723 vDrwcj 201723 vDrwcj 2017 ,låvkså 254] ,låvkså 253] fnukad 23 vDrwcj 2017 dk vaxzsth 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 [kaM ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA [¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&40½] fcgkj----jkT;iky ds vkns'k ls] lqtkrk prqosZnh] okf.kT;&dj vk;qDr&lg&iz/kku lfpoA ——— The 23 rd October 2017 Notification No. 40/2017-State Tax (Rate) S.O. 253, dated 23rd October 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) (hereafter in this notification referred to as “the said Act”), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the State tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 percent., subject to fulfilment of the following conditions, namely: -
(i) the registered supplier shall supply the goods to the registered recipient on a tax invoice;
(ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
(iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the 3 ॢबह�र गजट [स�ध�रण�� 23 [Ç त३बर 2�1� registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
(v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
(vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
(viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.
[(File No. Bikri-kar/GST/Vividh-20 /2017-40)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.
——— [ध�¡क� स०चव�लय म१#ण�लय� ॢबह�र� पटन� ह�र� 'क�०शत eव* म१ॢ #त� ॢबह�र गजट [स�ध�रण� 996+571+10+ड��ट.�प��?
Website: http://egazette.bih.nic.in