Notification No. 07/2024–State Tax (Rate)

The 9th October 2024 Notification No. 07/2024–State Tax (Rate) S.O. 457, Dated the 9th October 2024—In exercise of the powers conferred by sub- section (1), sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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 makes the following further amendments in the notification of the Commercial Taxes Department notification No. 11/2017-State Tax (Rate), dated the 29thJune, 2017 published in the Bihar Gazette, Extraordinary, vide number 554, dated the 29thJune, 2017, namely:- 1. In the said notification,in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - “(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 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].” (ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall be inserted. 2. This notification shall come into force with effect from the 10thday of October, [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 07)] By the order of Governor of Bihar, Sanjay Kumar Singh, Website: http://egazette.bih.nic.in