NOTIFICATION NO.7/2017-STATE TAX (RATE) : Bihar GST

By | June 29, 2017
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(Last Updated On: May 14, 2018)

SECTION 11 OF THE BIHAR GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX 

EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT RUN CANTEENS AND SUPPLIES OF GOODS BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS

NOTIFICATION NO.7/2017-STATE TAX (RATE) [S.O. 77] [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-07]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, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the State tax leviable thereon under section 9 of the Bihar Good and Services Tax Act, 2017 (Bihar Act 12 of 2017), namely:—

TABLE

Sl. No.Tariff item, sub-heading, heading or ChapterDescription of supply of Goods
(1)(2)(3)
1.Any chapterThe supply of goods by the Canteen Stores Department (CSD) to the Unit Run Canteens
2.Any chapterThe supply of goods by the CSD to the authorized customers
3.Any chapterThe supply of goods by the Unit Run Canteens to the authorized customers

Explanation. –

(1)In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2)The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017

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