SECTION 11 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS
NOTIFICATION NO.10/2017-STATE TAX (RATE)/SO 83 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-10)], DATED 29-6-2017
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 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 intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the State tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the 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 Services Tax Act, 2017 (Bihar Act 12 of 2017).
2. This notification shall come into force with effect from the 1st day of July, 2017