In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Commercial Taxes Department notification No.11/2017- State Tax (Rate), dated the 29thJune, 2017, published in Bihar Gazette, Extraordinary, vide number 554, dated the 29thJune, 2017, namely:-
In the said notification, in the Table, -
(i) against serial number 7, in column (3),-
(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), The following shall be substituted, namely: -
Explanation 1:- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- "declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(b) in items (ii), (vi) and (viii),-
(A) for the words "declared tariff" wherever they occur, the words ''value of supply" shall be substituted;
(B) the Explanation shall be omitted;
(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in in columns (3), (4) and (5), the following shall be substituted, namely: -
Explanation. -
(a) "multimodal transportation" means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) "mode of transport" means carriage of goods by road, air, rail, inland waterways or sea;
(c) "multimodal transporter" means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -
(Telecommunications. broadcasting and information supply services)
Explanation.- For the purposes of this notification, "ebooks" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
2. This Notification shall come into force with effect from 27th July, 2018.
By Order,
DR. PRATIMA,
Commissioner-cum-Secretary.