In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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 amendment further to amend the notification of the Commercial Taxes Department notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 555, dated the 29th June, 2017, namely:-
In the said notification, in the Table, -
(A) after serial number 9D and the entries relating thereto, the following serial
numbers and entries shall be inserted, namely: -
(B) in serial number 12,-
(i) in column (2), the words and figures "Heading 9963 or" shall be omitted;
(ii) in column (3),the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:-
"Explanation 2.- Nothing contained in this entry shall apply to-
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.";
(C) after serial number 12 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
2. This notification shall come into force on the 15th day of July, 2024.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.