In exercise of the powers conferred by sub-section (1) of section 41 of Bihar Value Added Tax Act, 2005 the Governor of Bihar is pleased to specify the rates in column-3 of the Schedule below at which the amount of sales tax is to be deducted in advance in respect of the works, contracts mentioned in column-2 of the said schedule from the bills or invoices raised by works contractors subject to the conditions and restrictions, if any, set out in column (4) thereof:-
SCHEDULE
2. This notification shall come into foce with effect from the date of its publication, in the Official Gazette.