LexThe BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Bihar · state statute
Open in Lexace · Ask the AI about this act
असाधारण
िबहार
(सं0 पटना 1039) पटना
la0 ,y0th0&01&12@2018@9749
vf/kfu;e] ftlij egkefge jkT;iky
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA
िनबंधन
असाधारण अंक
सरकार ᳇ारा ᮧकािशत
19 vxzgk;.k 1940 (श0)
पटना, lkseokj] 10 fnlEcj 2018
fof/k foHkkx
&&&&&&&&&&
vf/klwpuk,a
10 fnlEcj 2018
12@2018@9749@yst%A—fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr
vf/kfu;e] ftlij egkefge jkT;iky fnukad 06 fnlEcj] 2018 dks vuqefr ns pqds gSa] blds }kjk
ds fy;s izdkf'kr fd;k tkrk gSA
fcgkj&jkT;iky ds vkns'
vf[kys'k dqekj
ljdkj ds
la[;k पी0टी0-40
ᮧकािशत
fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr
dks vuqefr ns pqds gSa] blds }kjk
fcgkj&jkT;iky ds vkns'k ls]
dqekj tSu]
ljdkj ds lfpoA
2 िबहार गजट (असाधारण), 10 fnlEcj 2018
fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2018
[fcgkj vf/kfu;e 14] 2018]
fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e&12] 2017½ dk la'kks/ku djus ds fy, vf/kfu;eA Hkkjr x.kjkT; ds mugÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& 1- laf{kIr uke vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2018 dgk tk ldsxkA ¼2½ vU;Fkk micaf/kr ds flok;] bl vf/kfu;e ds mica/k ml rkjh[k dks izo`Ùk gksaxs] tks jkT; ljdkj] jkti= esa] vf/klwpuk }kjk] fu;r djs % ijarq bl vf/kfu;e ds fofHkUu mica/kksa ds fy, fofHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj ,sls mica/k esa bl vf/kfu;e ds izkjaHk ds izfr fdlh funsZ'k dk vFkkZUo;u ml mica/k ds izo`Ùk gksus ds izfrfunsZ'k ds :i esa fd;k tk,xkA 2- fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blds i'pkr~ ^^ewy vf/kfu;e** dgk x;k gS½ dh /kkjk 2 esa]& ¼1½ [kaM ¼4½ esa] ^^vihy izkf/kdkjh vkSj vihy vf/kdj.k** 'kCnksa ds LFkku ij ^^vihy izkf/kdkjh] vihy vf/kdj.k vkSj /kkjk 171 dh mi/kkjk ¼2½ esa fufnZ"V izkf/kdkjh** 'kCn] vad vkSj dks"Bd j[ks tk,axs ( ¼2½ [kaM ¼16½ esa] ÞdsUnzh; mRikn 'kqYd vkSj lhek'kqYd cksMZß 'kCnksa ds LFkku ij] ÞdsUnzh; vizR;{k dj vkSj lhek'kqYd cksMZß 'kCn j[ks tk,axs ( ¼3½ [kaM ¼17½ esa] mi[kaM ¼t½ ds LFkku ij fuEufyf[kr mi[kaM j[kk tk,xk] ;Fkk%& ^^¼t½ fdlh ?kqM+nkSM+ Dyc dh xfrfof/k;k¡] ftlesa ;ksxd ;k vuqKfIr ls cqdesdj ds :Ik esa ,sls Dyc dh xfrfof/k;k¡ 'kkfey gS] vFkok ,sls Dyc esa vuqKfIr/kkjh cqdesdj dh xfrfof/k;k¡ (vkSj**( ¼4½ [kaM ¼18½ dk yksi fd;k tk,xk ( ¼5½ [kaM ¼35½ esa] ^^[kaM ¼x½** 'kCn] dks"Bd vkSj v{kj ds LFkku ij ^^[kaM ¼[k½** 'kCn dks"Bd vkSj v{kj j[kk tk,xk ( ¼6½ [kaM ¼69½ esa] mi[kaM ¼p½ esa ^^vuqPNsn 371** 'kCn vkSj vad ds i'pkr~ ^^vkSj vuqPNsn 371¥** 'kCn] vad vkSj v{kj j[ks tk,axs ( ¼7½ [kaM ¼102½ esa] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] ;Fkk%& ^Li"Vhdj.k&'kadkvksa ds fuokj.k ds fy, ;g Li"V fd;k tkrk gS fd ^^lsok** in esa izfrHkwfr;ksa esa laO;ogkjksa dks lqdj cukuk ;k izca/k djuk lfEefyr gS (*A 3- ewy vf/kfu;e dh /kkjk 7 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 7 esa] 1 tqykbZ] 2017 ls]& ¼1½ mi/kkjk ¼1½ esa]& ¼d½ [kaM ¼[k½ esa] ^^pkgs og dkjckj ds vuqØe esa ;k mls vxzlj djus ds fy, gks ;k ugha(** 'kCnksa ds i'pkr~] ^^vkSj** 'kCn var%LFkkfir fd;k tk,xk vkSj lnSo var%LFkkfir fd;k x;k le>k tk,xk ( ¼[k½ [kaM ¼x½ esa] ^^fØ;kdyki(** 'kCn ds i'pkr~] ^^vkSj** 'kCn dk yksi fd;k tk,xk vkSj lnSo yksi fd;k x;k le>k tk,xk ( ¼x½ [kaM ¼?k½ dk yksi fd;k tk,xk vkSj lnSo yksi fd;k x;k le>k tk,xk ( ¼2½ mi/kkjk ¼1½ ds i'pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh vkSj lnSo var%LFkkfir dh xbZ le>h tk,xh] vFkkZr~%&
Þ¼1d½ tgka dfri; dk;Zdyki ;k laO;ogkj mi/kkjk ¼1½ ds mica/kksa ds vuqlkj dksbZ iwfrZ gSa] mUgsa vuqlwph 2 esa ;FkkfufnZ"V eky dh iwfrZ ;k lsok dh iwfrZ ekuk tk,xkA**( ¼3½ mi/kkjk ¼3½ esa] ^^mi/kkjk ¼1½ vkSj mi/kkjk ¼2½** 'kCnksa] dks"Bdksa vkSj vadksa ds LFkku ij] ^^mi/kkjk ¼1½] mi/kkjk ¼1d½ vkSj mi/kkjk ¼2½** 'kCn] dks"Bd] vad vkSj v{kj j[ks tk,axsA 4- ewy vf/kfu;e dh /kkjk 9 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼4½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %& ^^¼4½ ljdkj ifj"kn~ dh flQkfj'kksa ij] vf/klwpuk }kjk jftLVªhd`r O;fDr;ksa ds ,d oxZ dks fofufnZ"V dj ldsxh] tks fdlh vjftLVªhd`r iwfrZdkj ls izkIr eky ;k lsokvksa ;k nksuksa ds fofufnZ"V izoxksaZ dh iwfrZ ds laca/k esa ,sls eky ;k lsok ;k nksuksa ds izkfIrdÙkkZ ds :i esa izfrykse izHkkj ds vk/kkj ij dj dk lank; djsaxs rFkk bl vf/kfu;e ds lHkh mica/k ,sls izkfIrdrkZ dks ykxw gksaxs ekuks og eky ;k lsok ;k nksuksa dh ,slh iwfrZ ds laca/k esa dj dk lank; djus ds fy, nk;h O;fDr gSA**A 5- ewy vf/kfu;e dh /kkjk 10 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 10 esa]& ¼1½ mi/kkjk ¼1½ eas]& ¼d½ ^^mlds }kjk lans; dj ds LFkku ij] ,slh nj ij]** 'kCnksa ds LFkku ij] ^^/kkjk 9 dh mi/kkjk ¼1½ ds v/khu mlds }kjk lans; dj ds cnys ,slh nj ij** 'kCn] vad vkSj dks"Bd j[ks tk,axs % ¼[k½ ijarqd esa] ^^,d djksM+ :i,** 'kCnksa ds LFkku ij ^^,d djksM+ ipkl yk[k :i,** 'kCn j[ks tk,axs (
3 िबहार गजट (असाधारण), 10 fnlEcj 2018
¼x½ ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~%&& ^^ijarq ;g vkSj fd dksbZ O;fDr] tks [kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ ds v/khu dj dk lank; djus dk fodYi ysrk gS] fdlh jkT; esa iwoZorhZ foÙk o"kZ esa dkjckj ds nl izfr'kr ls vuf/kd ewY; dh lsok ¼vuqlwph 2 ds iSjk 6 ds [kaM ¼[k½ esa fufnZ"V ls fHkUu½ ;k ikap yk[k :i,] tks Hkh vf/kd gks] dh iwfrZ dj ldsxkA**( ¼2½ mi/kkjk ¼2½ ds [kaM ¼d½ ds LFkku ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~%& ^^¼d½ mi/kkjk ¼1½ esa ;Fkk micaf/kr ds flok;] og lsok dh iwfrZ esa ugha yxk gqvk gS(**A 6- ewy vf/kfu;e dh /kkjk 12 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 12 dh mi/kkjk ¼2½ ds [kaM ¼d½ esa] ^^dh mi/kkjk ¼1½** 'kCn dks"Bd vkSj vad dk yksi fd;k tk,xkA 7- ewy vf/kfu;e dh /kkjk 13 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 13 dh mi/kkjk ¼2½ esa] nksuksa LFkkuksa ij vkus okys ^^dh mi/kkjk ¼2½** ds 'kCn] dks"Bd vkSj vad dk yksi fd;k tk,xkA 8- ewy vf/kfu;e dh /kkjk 16 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼2½ esa]& ¼1½ [kaM ¼[k½ esa] Li"Vhdj.k ds LFkku ij fuEufyf[kr Li"Vhdj.k j[kk tk,xk] vFkkZr~%& ^^Li"Vhdj.k&bl [kaM ds iz;kstuksa ds fy, ;g le>k tk,xk fd jftLVªhd`r O;fDr us] ;FkkfLFkfr] eky ;k lsok dks izkIr fd;k gS&
¼i½ tgka eky dk ifjnku fdlh iznk;dÙkkZ }kjk fdlh izkfIrdrkZ dks ;k fdlh vU; O;fDr dks]pkgs og vfHkdrkZ ds :i esa ;k vU;Fkk dk;Z dj jgk gks] eky ds lapyu ds iwoZ ;k nkSjku] ,sls jftLVªhd`r O;fDr ds funs'k ij eky ds ekfydkuk nLrkostksa ds varj.k ds ek/;e ls ;k vU;Fkk fd;k x;k gS](
¼ii½ tgka lsok dk mica/k iznk;dÙkkZ }kjk fdlh O;fDr dks ,sls jftLVªhd`r O;fDr ds funs'k ij vkSj mlds en~ns fd;k tkrk gSA**( ¼2½ [kaM ¼x½ esa] Þ/kkjk 41ß 'kCn vkSj vad ds LFkku ij] Þ/kkjk 41 ;k /kkjk 43dß 'kCn] vad vkSj v{kj j[ks tk,axsA 9- ewy vf/kfu;e dh /kkjk 17 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 17 esa]& ¼1½ mi/kkjk ¼3½ esa] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ & ^Li"Vhdj.k& bl mi/kkjk ds iz;kstuksa ds fy, ^^NwV&izkIr iznk; dk ewY;** in esa vuqlwph 3 ds iSjk 5 esa fofufnZ"V ds flok; ml vuqlwph esa fofufnZ"V dk;Zdykiksa ;k laO;ogkjksa dk ewY; lfEefyr ugha gksxkA*( ¼2½ mi/kkjk ¼5½ ds [kaM ¼d½ vkSj [kaM ¼[k½ ds LFkku ij] fuEufyf[kr [kaM j[ks tk,axs] vFkkZr~ %& Þ¼d½ rsjg ls vuf/kd ¼pkyd lfgr½ cSBus dh {kerk j[kus okys O;fDr;ksa ds ifjogu ds fy, eksVj;ku] flok; rc tc mudk mi;ksx fuEufyf[kr djk/ks; iznk; djus ds fy, fd;k tkrk gS] vFkkZr~ %& ¼v½ ,sls eksVj;ku dh vkSj iznk; ( ;k ¼vk½ ;kf=;ksa dk ifjogu ( ;k ¼b½ ,sls eksVj;ku dks pykus ds fy, izf'k{k.k iznku djuk( ¼dd½ ty;ku vkSj ok;q;ku] flok; rc tc mudk mi;ksx&
¼i½ fuEufyf[kr djk/ks; iznk; djus ds fy, fd;k tkrk gS] vFkkZr~ %&& ¼v½ ,sls ty;ku vkSj ok;q;ku dk vkSj iznk; ( ;k ¼vk½ ;kf=;ksa dk ifjogu ( ;k ¼b½ ,sls ty;ku pykus ds fy, izf'k{k.k iznku djuk ( ;k ¼bZ½ ,sls ok;q;ku pykus ds fy, izf'k{k.k iznku djuk (
¼ii½ eky ds ifjogu ds fy, ( ¼d[k½ lk/kkj.k chek] eksVj;kuksa dh lfoZflax] ejEer vkSj vuqj{k.k dh lsok,a] tgka mudk laca/k [kaM ¼d½ ;k [kaM ¼dd½ esa fufnZ"V eksVj;ku] ty;ku ;k ok;q;ku ls gS % ijarq ,slh lsok ds fy, buiqV dj izR;; miyC/k gksxk &&
¼i½ tgka [kaM ¼d½ ;k [kaM ¼dd½ esa fufnZ"V eksVj;ku] ty;ku ;k ok;q;ku dk mi;ksx mlesa fofufnZ"V iz;kstuksa ds fy, fd;k tkrk gS (
¼ii½ tgka fdlh djk/ks; O;fDr }kjk izkIr fd;k tkrk gS] tks&
¼I½ ,sls eksVj;ku] ty;ku ;k ok;q;ku ds fofuekZ.k esa yxk gqvk gS ( ;k
¼II½ mlds }kjk chekd`r ,sls eksVj;ku] ty;ku ;k ok;q;ku ds laca/k esa lk/kkj.k chek lsokvksa ds iznk; esa yxk gqvk gS % ¼[k½ eky ;k lsok ;k nksuksa dk fuEufyf[kr dk iznk;&
¼i½ [kk| vkSj lqis;] vkmVMksj dSVfjax] lkSan;Z mipkj] LokLF; lsok,a] dkLesfVd vkSj IykfLVd 'kY;fØ;k] [kaM ¼d½ ;k [kaM ¼dd½ esa fufnZ"V eksVj;ku] ty;ku ;k ok;q;ku dks fdjk;k vFkok HkkM+k ij fy;k tkuk] flok; rc tc mudk mi;ksx muesa fofufnZ"V iz;kstuksa ds fy, fd;k tkrk gS] thou chek vkSj LokLF; chek %
4 िबहार गजट (असाधारण), 10 fnlEcj 2018
ijarq ,sls eky ;k lsok ;k nksuksa ds laca/k esa buiqV dj izR;; miyC/k gksxk tc ,sls eky ;k lsok ;k nksuksa dh vkod iznk; dk mi;ksx fdlh jftLVªhd`r O;fDr }kjk mlh izoxZ ds eky ;k lsok ;k nksuksa dh tkod djk/ks; iznk; ds fy, ;k djk/ks; lfeJ iznk; ;k fefJr iznk; ds ,d rRo ds #i esa fd;k tkrk gS (
¼ii½ fdlh Dyc] LokLF; vkSj fQVusV dsUnz dh lnL;rk ( vkSj
¼iii½ NqV~Vh ;k x`g ;k=k fj;k;r] tSls NqfV~V;ksa ij deZpkfj;ksa dks foLrkfjr ;k=k Qk;ns % ijarq ,sls eky ;k lsok ;k nksuksa ds laca/k esa buiqV dj izR;; miyC/k gksxk] tgka fdlh fu;ksDrk ds fy, vius deZpkfj;ksa dks rRle; izo`r fdlh fof/k ds v/khu mica/k djuk ck/;dj gks A**A 10- ewy vf/kfu;e dh /kkjk 20 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 20 esa] Li"Vhdj.k esa] [kaM ¼x½ esa] ^^izfof"V 84** 'kCnksa vkSj vad ds LFkku ij] ^^izfof"V 84 vkSj izfof"V 92d** 'kCn] vad vkSj v{kj j[ks tk,axsA 11- ewy vf/kfu;e dh /kkjk 22 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 22 esa] && ¼1½ mi/kkjk ¼1½ esa] ijarqd ds i'pkr~]fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] ;Fkk%& ^^ijarq ;g vkSj fd tgk¡ ,slk O;fDr] fo'ks"k izoxZ ds fdlh jkT; ls ftlds lanHkZ esa dsUnz ljdkj }kjk izFke ijUrqd esa fufnZ"V ladfyr vkoÙkZ dks c<+k;k x;k gS] eky ;k lsokvksa ;k nksuksa dk djk/ks; iznk; djrk gS] jftLVªhd`r fd;s tkus dk nk;h gksxk] ;fn ,d foÙkh; o"kZ esa mldk ladfyr vkoÙkZ ,sls of)Zr vkorZ ds lerqY; jkf'k ls vf/kd gSA(**(
¼2½ Li"Vhdj.k esa] [kaM ¼iii½ esa] ^^;FkkfofufnZ"V jkT;** 'kCnksa ds i'pkr~ ^^]tEew&d'ehj jkT; vkSj v#.kkpy izns'k] vle] fgekpy izns'k] es?kky;] flfDde vkSj mÙkjk[kaM jkT; dks NksM+dj]** 'kCn var%LFkkfir fd, tk,axsA
12- ewy vf/kfu;e dh /kkjk 24 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 24 ds [kaM ¼x½ esa ^^okf.kT; vkWijsVj** 'kCnksa ds i'pkr~ ^^ftlls /kkjk 52 ds v/khu dj dk laxzg.k djus dh vis{kk gS** 'kCn vkSj vad var%LFkkfir fd, tk,axsA 13- ewy vf/kfu;e dh /kkjk 25 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 25 esa]& ¼1½ mi/kkjk ¼1½ esa] igys ijarqd ds i'pkr~ vkSj Li"Vhdj.k ls igys fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^ijarq ;g vkSj fd fo'ks"k vkfFkZd tksu vf/kfu;e] 2005 esa ;Fkk ifjHkkf"kr fdlh fo'ks"k vkfFkZd tksu fodkldrkZ ;k ,slk dksbZ O;fDr ftlds ikl] fo'ks"k vkfFkZd tksu ds ckgj ijarq jkT; ds vUnj mlds dkjckj ds LFkku ls lqfHkUu] fo'ks"k vkfFkZd tksu esa dksbZ ;wfUkV gS dks] i`Fkd~ jftLVªhdj.k ds fy, vkosnu djuk gksxkA**( ¼2½ mi/kkjk ¼2½ esa] ijarqd ds LFkku ij fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~ %& ^^ijarq ,sls fdlh O;fDr dks] ftlds ikl fdlh jkT; esa dkjckj ds cgq LFkku gSa] ogka fofgr dh tkus okyh 'krksZa ds v/khu jgrs gq,] dkjckj ds ,sls izR;sd LFkku ds fy, i`Fkd jftLVªhdj.k eatwj fd;k tk ldsxkA**A 14- ewy vf/kfu;e dh /kkjk 29 esa la'kks/kuA&ewy vf/kfu;e dh /kkjk 29 esa]&& ¼1½ 'kh"kZ esa] ^^jn~nhdj.k** 'kCn ds i'pkr~ ^^;k fuyacu** 'kCn var%LFkkfir fd, tk,axs( ¼2½ mi/kkjk ¼1½ esa] [kaM ¼x½ ds i'pkr~] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^ijarq jftLVªhd`r O;fDr }kjk jftLVªhdj.k ds jn~nhdj.k ds laca/k esa Qkby dh xbZ dk;Zokfg;ksa ds yafcr jgus ds nkSjku] jftLVªhdj.k dks ,slh vof/k ds fy, vkSj ,slh jhfr esa] tks fofgr dh tk,] fuyafcr fd;k tk ldsxkA**( ¼3½ mi/kkjk ¼2½ esa] ijarqd ds i'pkr~] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& ^^ijarq ;g vkSj fd jftLVªhdj.k ds jn~nhdj.k ls lacaf/kr dk;Zokfg;ksa ds yafcr jgus ds nkSjku] leqfpr vf/kdkjh }kjk jftLVªhdj.k dks ,slh vof/k ds fy, vkSj ,slh jhfr esa] tks fofgr dh tk,] fuyafcr fd;k tk ldsxkA**A 15- ewy vf/kfu;e dh /kkjk 34 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 34 esa]&& ¼1½ mi/kkjk ¼1½ esa]&& ¼d½ ^^dksbZ dj chtd tkjh fd;k x;k gS** 'kCnksa ds LFkku ij ^^,d ;k vf/kd dj chtd tkjh fd, x, gS** 'kCn j[ks tk,axs( ¼[k½ ^^tek i= tkjh** 'kCnksa ds LFkku ij ^^fdlh foÙkh; o"kZ esa dh xbZ iznk;ksa ds fy, ,d ;k vf/kd tek i= tkjh** 'kCn j[ks tk,axs( ¼2½ mi/kkjk ¼3½ esa]&& ¼d½ ^^dksbZ dj chtd tkjh fd;k x;k gS** 'kCnksa ds LFkku ij ^^,d ;k vf/kd dj chtd tkjh fd, x, gS** 'kCn j[ks tk,axs ( ¼[k½ ^^ukes i=** 'kCnksa ds LFkku ij ^^fdlh foÙkh; o"kZ esa dh xbZ iznk;ksa ds fy, ,d ;k vf/kd ukes i= tkjh** 'kCn j[ks tk,axsA 16- ewy vf/kfu;e dh /kkjk 35 esa la'kks/kuA&ewy vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼5½ esa fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&&
5 िबहार गजट (असाधारण), 10 fnlEcj 2018
^^ijarq bl mi/kkjk esa varfoZ"V dksbZ ckr] dsUnzh; ljdkj ;k jkT; ljdkj ds fdlh foHkkx ;k fdlh LFkkuh; izkf/kdkj dks ykxw ugha gksxh] ftldh ys[kkcfg;ka] Hkkjr ds fu;a=d&egkys[kkijh{kd ;k rRle; izo`Ùk fdlh fof/k ds v/khu fdlh LFkkuh; izkf/kdkj ds ys[kkvksa dh laijh{kk ds fy, fu;qDr fdlh ys[kkijh{kd }kjk laijh{kk fd, tkus ds v/khu gSaA**A 17- ewy vf/kfu;e dh /kkjk 39 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 39 esa]&& ¼1½ mi/kkjk ¼1½ esa]&& ¼d½ ^^,sls iz#i vkSj jhfr esa] tks fofgr dh tk,** 'kCnksa ds LFkku ij ^^,sls iz#i vkSj jhfr esa rFkk ,sls le; ds Hkhrj] tks fofgr fd;k tk,** 'kCn j[ks tk,axs( ¼[k½ ^^,sls dySaMj ekl ;k mlds fdlh Hkkx ds mÙkjorhZ ekl ds 20osa fnu ;k blls iwoZ** 'kCnksa dk yksi fd;k tk,xk( ¼x½ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&& ^^ijarq ljdkj ifj"kn~ dh flQkfj'kksa ij jftLVªhd`r O;fDr;ksa ds dfri; ,sls oxksZa dks vf/klwfpr dj ldsxh] tks ,slh 'krkZsa vkSj lqj{kksik;ksa ds] tks mlesa fofufnZ"V fd, tk,a] v/khu jgrs gq,] izR;sd frekgh ;k mlds Hkkx ds fy, fooj.kh izLrqr djsaxsA**( ¼2½ mi/kkjk ¼7½ esa] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&& ^^ijarq ljdkj ifj"kn~ dh flQkfj'kksa ij jftLVªhd`r O;fDr;ksa ds dfri; ,sls oxksZa dks vf/klwfpr dj ldsxh] tks ,slh 'krkZsa vkSj lqj{kksik;ksa ds] tks mlesa fofufnZ"V fd, tk,a] v/khu jgrs gq,] ,slh fooj.kh ds vuqlkj] ,slh fooj.kh dks izLrqr djus ds fy, mlls visf{kr vafre rkjh[k dks ;k mlls iwoZ ljdkj dks] 'kks/; dj ;k mlds fdlh Hkkx dk lank; djsaxsA**( ¼3½ mi/kkjk ¼9½ esa]&& ¼d½ ^^ml ekl ;k frekgh] ftlds nkSjku ,slk yksi ;k v'kqn~/k fof'kf"V;ka /;ku esa vkbZ gSa** 'kCnksa ds LFkku ij] ^^,sls iz#i vkSj jhfr esa] tks fofgr dh tk,** 'kCn j[ks tk,axs( ¼[k½ ^^ijarqd esa ^^foÙkh; o"kZ dh lekfIr** 'kCnksa ds LFkku ij] ^^,sls foÙkh; o"kZ] ftlls ,sls C;kSjs lacaf/kr gSa] dh lekfIr** 'kCn j[ks tk,axsA 18- ewy vf/kfu;e esa u;h /kkjk 43d dk var%LFkkiuA&ewy vf/kfu;e dh /kkjk 43 ds i'pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& ^^43d- fooj.kh izLrqr djus vkSj buiqV dj izR;; ds izkI;rk ds fy, izfØ;kA& ¼1½ /kkjk 16 dh mi/kkjk ¼2½] /kkjk 37 ;k /kkjk 38 esa fdlh ckr ds gksrs gq, Hkh] izR;sd jftLVªhd`r O;fDr] /kkjk 39 dh mi/kkjk ¼1½ ds v/khu izLrqr foojf.k;ksa esa] iznk;dÙkkZvksa }kjk fd, x, iznk;ksa ds C;kSjksa dk lR;kiu] fof/kekU;dj.k] mlesa mikarj.k djsxk ;k mUgsa gVk,xkA ¼2½ /kkjk 41] /kkjk 42 ;k /kkjk 43 esa fdlh ckr ds gksrs gq, Hkh] izkfIrdrkZ }kjk buiqV dj izR;; dk Qk;nk ysus dh izfØ;k vkSj mldk lR;kiu ml izdkj fd;k tk,xk] tks fofgr fd;k tk,A ¼3½ izkfIrdrkZ }kjk buiqV dj izR;; dk Qk;nk ysus ds iz;kstuksa ds fy,] lkekU; iksVZy ij iznk;dÙkkZ }kjk tkod iwfrZ;ksa ds C;kSjs izLrqr djus dh izfØ;k og gksxh] tks fofgr dh tk,A ¼4½ ,sls tkod iznk;ksa tks mi/kkjk ¼3½ ds v/khu nkf[ky ugha fd, x, gSa] ds laca/k esa buiqV dj izR;; dk Qk;nk ysus dh izfØ;k og gksxh] tks fofgr dh tk, vkSj ,slh izfØ;k esa buiqV dj izR;; dh vf/kdre jde] tks miyC/k buiqV dj izR;; ds 20 izfr'kr ls vuf/kd gks] lfEefyr gks ldsxhA ¼5½ ,slh tkod iznk;ksa esa] ftlds fy, iznk;dÙkkZ }kjk mi/kkjk ¼3½ ds v/khu C;kSjksa dks izLrqr fd;k x;k gS] fofufnZ"V dj dh jde dks] vf/kfu;e ds mica/kksa ds v/khu mlds }kjk lans; dj ds #i esa ekuk tk,xkA ¼6½ mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ds v/khu izLrqr fd, x, ,sls tkod iznk;ksa ds C;kSjs ftudh ckor fooj.kh nkf[ky ugha dh x;h gS] ds lEcU/k esa dj ;k] ;FkkfLFkfr] fy, x, buiqV dj izR;; ds lank; gsrq iznk;dÙkkZ rFkk izkfIrdrkZ] la;qDrr% vkSj i`Fkdr%] nk;h gksaxsA ¼7½ mi/kkjk ¼6½ ds iz;kstuksa ds fy,] olwyh ,slh jhfr esa dh tk,xh] tks fofgr dh tk, vkSj ,slh izfØ;k esa xyrh ls izkIr dh xbZ ,d gtkj :i, ls vuf/kd dj ;k buiqV dj izR;; dh jde dh olwyh u djus ds fy, mica/k gks ldsxkA ¼8½ ¼d½ jftLVªhdj.k izkIr djus ds Ng ekl ds Hkhrj( ;k ¼[k½ ,slk jftLVªhd`r O;fDr ftlus dj ds lank; esa O;frØe fd;k gS vkSj tgk¡ ,slk O;frØe] O;frØe dh jde ds lank; dh vafre rkjh[k ls nks ekl ls vf/kd dh vof/k ds fy, tkjh jgrk gS& }kjk mi/kkjk ¼3½ ds v/khu visf{kr tkod iznk;ksa ds C;kSjksa dks izLrqr djus dh izfØ;k] lqj{kksik; ,oa dj jkf'k dh volhek og gksxh] tks fofgr dh tk,A** 19- ewy vf/kfu;e dh /kkjk 48 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 48 dh mi/kkjk ¼2½ esa] ^^izLrqr djus ds fy,** 'kCnksa ds i'pkr~ ^^vkSj ,sls vU; d`R; djus ds fy,** 'kCn vr%LFkkfir fd, tk,axsA 20- ewy vf/kfu;e dh /kkjk 49 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 49 esa] &&
6 िबहार गजट (असाधारण), 10 fnlEcj 2018
¼1½ mi/kkjk ¼2½ esa] ^^/kkjk 41** ’kCn vkSj vadksa ds LFkku ij] ^^/kkjk 41 ;k /kkjk 43d** 'kCn] vad vkSj v{kj j[ks tk,axs ( ¼2½ mi/kkjk ¼5½ esa] && ¼d½ [kaM ¼x½ esa] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~% & ^^ijarq jkT; dj ds en~ns buiqV dj izR;; dk mi;ksx ,dhd`r dj ds lank; ds fy, dsoy ogk¡ fd;k tk,xk] tgk¡ dsUnzh; dj ds en~ns buiqV dj izR;; dk vfr'ks"k ,dhd`r dj ds lank; ds fy, miyC/k ugha gS]**( ¼[k½ [akM ¼?k½ esa] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~(& ^^ijarq la?k jkT;{ks= dj ds en~ns buiqV dj izR;; dk mi;ksx ,dhd`r dj ds lank; ds fy, dsoy ogk¡ fd;k tk,xk] tgk¡ dsUnzh; dj ds en~ns buiqV dj izR;; dk vfr'ks"k ,dhd`r dj ds lank; ds fy, miyC/k ugha gS(**A 21- ewy vf/kfu;e esa u;h /kkjk 49d vkSj 49[k dk var%LFkkiuA& ewy vf/kfu;e dh /kkjk 49 ds i'pkr~ fuEufyf[kr /kkjk,a var%LFkkfir dh tk,axh] vFkkZr~ %& ^^49d- dfri; 'krkZas ds v/khu jgrs gq, buiqV dj izR;; dk mi;ksxA& /kkjk 49 esa fdlh ckr ds gksrs gq, Hkh jkT; dj buiqV dj izR;; dk mi;ksx] ;FkkfLFkfr] ,dhd`r dj ;k jkT; dj ds lank; ds en~ns] dsoy rc fd;k tk,xk] tc ,dhd`r dj ds en~ns miyC/k buiqV dj izR;; dk igys gh ,sls lank; ds izfr iw.kZr;k mi;ksx dj fy;k x;k gSA 49[k- buiqV dj izR;; ds mi;ksx dk vkns'kA& bl v/;k; esa fdlh ckr ds gksrs gq, Hkh vkSj /kkjk 49 dh mi/kkjk ¼5½ ds [kaM ¼M-½ vkSj [kaM ¼p½ ds mica/kksa ds v/khu jgrs gq,] ljdkj ifj"kn~ dh flQkfj'kksa ls] ;FkkfLFkfr] ,dhd`r dj] dsUnzh; dj] jkT; dj ;k la?k jkT;{ks= dj dk] ,sls dj ds lank; ds en~ns mi;ksx fd, tkus ds Øe vkSj jhfr dks fofgr dj ldsxhA**A 22- ewy vf/kfu;e dh /kkjk 52 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 52 dh mi/kkjk ¼9½ esa] ^^/kkjk 37** 'kCn vkSj vadksa ds LFkku ij] ^^/kkjk 37 ;k /kkjk 39** 'kCn] vad vkSj v{kj j[ks tk,axsA 23- ewy vf/kfu;e dh /kkjk 54 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 54 esa] && ¼1½ mi/kkjk ¼8½ ds [kaM ¼d½ esa ^^'kwU; njokys ekyksa ;k lsokvksa ;k nksuksaa** 'kCnksa] ds LFkku ij] ^^fu;kZr** 'kCn rFkk ^^'kwU; nj okys iznk;ksa** 'kCnksa ds LFkku ij ^^fu;kZrksa** 'kCn j[ks tk,axsA ¼2½ Li"Vhdj.k ds [kaM ¼2½ esa] &
¼d½ mi[kaM ¼x½ dh en ¼i½ esa] ^^fons'kh eqnzk esa** 'kCnksa ds i'pkr~ ^^;k Hkkjrh; :i, esa] tgk¡ dgha Hkkjrh; fjtoZ cSad }kjk vuqefr nh tk,]**] 'kCn var%LFkkfir fd, tk,axs( ¼[k½ mi[kaM ¼M-½ ds LFkku ij] fuEufyf[kr mi[kaM j[kk tk,xk] vFkkZr~%&
^^¼M-½ mi/kkjk ¼3½ ds igys ijarqd ds [kaM ¼ii½ ds v/khu mi;ksx u fd, x, buiqV dj izR;; ds izfrnk; dh n'kk esa] ml vof/k ds fy,] ftlesa ,sls izfrnk; ds fy, nkok mRiUu gksrk gS] /kkjk 39 ds v/khu fooj.kh izLrqr djus dh vafre rkjh[k(**A 24- ewy vf/kfu;e dh /kkjk 79 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 79 esa mi/kkjk ¼4½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~% & ^Li"Vhdj.k& bl /kkjk ds iz;kstuksa ds fy, ^^O;fDr** 'kCn esa] ;FkkfLFkfr] /kkjk 25 dh mi/kkjk ¼4½ ;k mi/kkjk ¼5½ esa ;FkkfufnZ"V ^^fof'k"V O;fDr** lfEefyr gksaxsA*A 25- ewy vf/kfu;e dh /kkjk 107 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ ds [kaM ¼[k½ esa] ^^cjkcj jkf'k dk** 'kCnksa ds i'pkr~]^^] vf/kdre iPphl djksM+ #i, ds v/khu jgrs gq,]** 'kCn var%LFkkfir fd, tk,axsA 26- ewy vf/kfu;e dh /kkjk 112 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 112 dh mi/kkjk ¼8½ ds [kaM ¼[k½ esa] ^^cjkcj jkf'k** 'kCnksa ds i'pkr~]**] vf/kdre ipkl djksM+ :i, ds v/khu jgrs gq,] ** 'kCn var%LFkkfir fd, tk,axsA 27- ewy vf/kfu;e dh /kkjk 129 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 129 dh mi/kkjk ¼6½ esa] nks LFkyksa ij vafdr ^^lkr fnu** 'kCnksa ds LFkku ij] ^^pkSng fnu** 'kCn j[ks tk,axsA 28- ewy vf/kfu;e dh /kkjk 143 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 143 dh mi/kkjk ¼1½ ds [kaM ¼[k½ esa] ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~% & ^^ijarq ;g vkSj fd i;kZIr gsrqd nf'kZr fd, tkus ij] ,d o"kZ vkSj rhu o"kZ dh vof/k dks] vk;qDr }kjk Øe'k% ,d o"kZ vkSj nks o"kZ ls vuf/kd dh vof/k ds fy, vkxs vkSj c<+k;k tk ldsxkA**A 29- ewy vf/kfu;e dh vuqlwph 1 esa la'kks/kuA& ewy vf/kfu;e dh vuqlwph 1 ds iSjk 4 esa] ^^djk/ks; O;fDr** 'kCnksa ds LFkku ij ^^O;fDr** 'kCn j[kk tk,xkA 30- ewy vf/kfu;e dh vuqlwph 2 esa la'kks/kuA& ewy vf/kfu;e dh vuqlwph 2 ds 'kh"kZd esa] ^^fØ;kdykiksa** 'kCn ds i'pkr~ ^^;k laO;ogkj** 'kCn var%LFkkfir fd, tk,axs vkSj 1 tqykbZ] 2017 ls var%LFkkfir fd, x, le>s tk,axsA
7 िबहार गजट (असाधारण), 10 fnlEcj 2018
31- ewy vf/kfu;e dh vuqlwph 3 esa la'kks/kuA& ewy vf/kfu;e dh vuqlwph 3 esa] & ¼1½ iSjk 6 ds i'pkr~] fuEufyf[kr iSjk var%LFkkfir fd, tk,axs] vFkkZr~ %& ^^7- Hkkjr ds ckgj fdlh LFkku ls] Hkkjr ds ckgj fdlh vU; LFkku ij eky dk] ,sls eky dk Hkkjr esa izos'k fd, fcuk] iznk;A 8- ¼d½ ?kjsyw miHkksx ds fy, vuqefr iznku fd, tkus ls iwoZ fdlh O;fDr dks HkkaMkxkj esa j[ks x, eky dk iznk;A ¼[k½ ijsf"kfr }kjk fdlh vU; O;fDr dks eky dk] Hkkjr ls ckgj vofLFkr ewy iÙku ls izs"k.k fd, tkus ds i'pkr~ fdarq ?kjsyw miHkksx ds fy, vuqefr fn, tkus ls iwoZ] eky ds ekfydkuk gd ds nLrkost esa i`"Bkadu }kjk eky dk iznk;A** ¼2½ Li"Vhdj.k dks] ^^Li"Vhdj.k 1** ds :i esa iqu%la[;kafdr fd;k tk,xk vkSj bl izdkj iqu%la[;kafdr Li"Vhdj.k 1 ds i'pkr~ fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] ;Fkk%& Li"Vhdj.k 2 & iSjk 8 ds iz;kstuksa ds fy,] ^^HkkaMkxkj esa j[ks x, eky** in dk ogh vFkZ gksxk] tks lhek'kqYd vf/kfu;e] 1962 ¼1962 dk dsUnzh; vf/kfu;e] 52½ esa mldk gSA**A 32- fujlu ,oa O;ko`fÙkA& ¼1½ bl vf/kfu;e esa ;Fkk micaf/kr ds flok;] bl vf/kfu;e ds izkjaHk dh rkjh[k ls gh fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2018 ¼fcgkj v/;kns'k la[;k 1] 2018½ blds }kjk fujflr fd;k tkrk gSA
¼2½ O;ko`fÙk& ¼i½ fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2018 lHkh iz;kstuksa gsrq blds izHkkoh gksus dh rkjh[k ds izHkko ls lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls] izo`Ùk ,oa lnSo izoÙk le>k tk;sxkA
¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds v/khu d`r dksbZ dkjZokbZ vFkok fd;k x;k dqN Hkh ;k fd, tkus ds fy, rkRikf;Zr dqN Hkh ;k dksbZ vU; dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k dh xbZ x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk,xh ;k fd;k x;k le>k tk,xk ,oa lnSo le>h tk;sxh ;k le>k tk,xk ekuksa bl v/;kns'k }kjk la'kksf/kr vf/kfu;e lHkh rkfRod le; esa izo`Ùk Fkk rFkk] rn~uqlkj] d`r dksbZ dkjZokbZ vFkok fd;k x;k dqN Hkh fd;s tkus ds fy, rkRikf;Zr dqN Hkh ;k dksbZ dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k dh xbZ x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk;sxh ;k fd;k x;k le>k tk,xk ,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa fdlh ckr ds gksrs gq, Hkh& ¼d½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa ,sls dj] C;kt vFkok 'kkfLr ds :Ik esa izkIr dh xbZ vFkok Hkqxrk;h x;h fdlh jkf'k dh okilh gsrq dksbZ okn ;k dksbZ vU; dkjZokbZ u rks izkjEHk dh tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh( ¼[k½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk izkIr ;k olwys x, ,sls dj] C;kt vFkok 'kkfLr dh jkf'k dh okilh gsrq fMØh vFkok vkns'k dk izorZu ugha djk;k tk;sxkA ¼x½ ,slh lHkh jkf'k dh] tks fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2018 ds QyLo:i laxzfgr dh tk ldrh Fkh ijUrq ftudk laxzg.k ugha fd;k x;k gks] olwyh tk ldsxhA
¼iii½ 'kadkvksa ds fujkdj.k gsrq ,rn~}kjk ;g ?kksf"kr fd;k tkrk gS fd fdlh O;fDr dh vksj ls ,slk dksbZ dk;Z ;k yksi tks bl v/;kns'k ds izo`Ùk ugha gksus dh n'kk esa naMuh; ugh gksrk] vijk/k ds :i esa naMuh; ugha gksxkA
fcgkj&jkT;iky ds vkns'k ls]
vf[kys'k dqekj tSu]
ljdkj ds lfpoA
10 fnlEcj 2018
la0 ,y0th0&01&12@2018@9750@yst%A—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky
}kjk fnukad 6 fnlEcj 2018 dks vuqer fcgkj eky lsok dj ¼la'kks/ku½ vf/kfu;e] 2018 dk fuEufyf[kr vaxzsth
vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds
vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
vf[kys'k dqekj tSu]
ljdkj ds lfpoA
8 िबहार गजट (असाधारण), 10 fnlEcj 2018
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT)
ACT, 2018
[Bihar Act 14, 2018]
AN
ACT
to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
BE It enacted by the Legislature of the State of Bihar in the sixty-ninth year of the Republic
of India as follows :-
1. Short title and commencement.-(1) This Act may be called the Bihar Goods and
Services Tax (Amendment) Act, 2018.
(2) Save as otherwise provided, the provisions of this Act shall come into force on
such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
2. Amendment of section 2.- In section 2 of the Bihar Goods and Services Tax Act,
2017 (hereinafter referred to as the principal Act),––
(1) in clause (4), for the words “the Appellate Authority and the Appellate Tribunal”,
the words, brackets and figures “the Appellate Authority, the Appellate Tribunal and the
Authority referred to in sub-section (2) of section 171” shall be substituted;
(2) in clause (16), for the words “Central Board of Excise and Customs”, the words
“Central Board of Indirect Taxes and Customs” shall be substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted,
namely:-
“(h) activities of a race club including by way of totalisator or a license to book
maker or activities of a licensed book maker in such club; and”;
(4) clause (18) shall be omitted;
(5) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets
and letter “clause (b)” shall be substituted;
(6) in clause (69), in sub-clause (f), after the word and figures “article 371”, the
words, figures and letter “and article 371J” shall be inserted;
(7) in clause (102), the following Explanation shall be inserted, namely:––
‘Explanation.––For the removal of doubts, it is hereby clarified that the expression
“services” includes facilitating or arranging transactions in securities;’.
3. Amendment of section 7.- In section 7 of the principal Act, with effect from the
1st day of July, 2017,––
(1) in sub-section (1), ––
(a) in clause (b), after the words “or furtherance of business;”, the word “and” shall
be inserted and shall always be deemed to have been inserted;
(b) in clause (c), after the words “a consideration”, the word “and” shall be omitted
and shall always be deemed to have been omitted;
(c) clause (d) shall be omitted and shall always be deemed to have been omitted;
(2) after sub-section (1), the following sub-section shall be inserted and shall always
be deemed to have been inserted, namely:––
“(1A) where certain activities or transactions, constitute a supply in accordance with
the provisions of sub-section (1), they shall be treated either as supply of goods or supply of
services as referred to in Schedule II.”;
9 िबहार गजट (असाधारण), 10 fnlEcj 2018
(3) in sub-section (3), for the words, brackets and figures “sub-sections (1) and (2)”,
the words, brackets, figures and letter “sub-sections (1), (1A) and (2)” shall be substituted.
4. Amendment of section 9.- In section 9 of the principal Act, for sub-section (4), the
following sub-section shall be substituted, namely:––
“(4) The Government may, on the recommendations of the Council, by notification,
specify a class of registered persons who shall, in respect of supply of specified categories
of goods or services or both received from an unregistered supplier, pay the tax on reverse
charge basis as the recipient of such supply of goods or services or both, and all the
provisions of this Act shall apply to such recipient as if he is the person liable for paying the
tax in relation to such supply of goods or services or both.”.
5. Amendment of section 10.- In section 10 of the principal Act,-
(1) in sub-section (1) –
(a) for the words “in lieu of the tax payable by him, an amount calculated at such
rate”, the words, brackets and figures “in lieu of the tax payable by him under sub-section
(1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(b) in the proviso, for the words “one crore rupees,as may be recommended by the
Council.” the words “one crore and fifty lakh rupeesas may be recommended by the
Council.” shall be substituted;
(c) after the proviso, the following proviso shall be inserted, namely:––
“Provided further that a person who opts to pay tax under clause (a) or clause (b) or
clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of
Schedule II), of value not exceeding ten per cent. of turnover in the State in the
preceding financial year or five lakh rupees, whichever is higher.”;
(2) in sub-section (2), for clause (a), the following clause shall be substituted,
namely:––
“(a) save as provided in sub-section (1), he is not engaged in the supply of
services;”.
6. Amendment of section 12.- In section 12 of the principal Act, in sub-section (2),
in clause (a), the words, brackets and figure “sub-section (1) of” shall be omitted.
7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (2),
the words, brackets and figure “sub-section (2) of” occurring at both the places, shall be
omitted.
8. Amendment of section 16.- In section 16 of the principal Act, in sub-section
(2),––
(1) in clause (b), for the Explanation, the following Explanation shall be substituted,
namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered
person has received the goods or, as the case may be, services–
(i) where the goods are delivered by the supplier to a recipient or any other person on
the direction of such registered person, whether acting as an agent or otherwise, before or
during movement of goods, either by way of transfer of documents of title to goods or
otherwise;
(ii) where the services are provided by the supplier to any person on the direction of
and on account of such registered person.”;
(2) in clause (c), for the word and figures “section 41”, the words, figures and letter
“section 41 or section 43A” shall be substituted.
9. Amendment of section 17.- In section 17 of the principal Act,––
(1) in sub-section (3), the following Explanation shall be inserted, namely:––
10 िबहार गजट (असाधारण), 10 fnlEcj 2018
‘Explanation.-For the purposes of this sub-section, the expression ‘‘value of exempt
supply’’ shall not include the value of activities or transactions specified in Schedule III,
except those specified in paragraph 5 of the said Schedule.’;
(2) in sub-section (5), for clauses (a) and (b), the following clauses shall be
substituted, namely:-
“(a) motor vehicles for transportation of persons having approved seating capacity of
not more than thirteen persons (including the driver), except when they are used for making
the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used––
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate
to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa)
are used for the purposes specified therein;
(ii) where received by a taxable person engaged-
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles,
vessels or aircraft insured by him;
(b) the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic
and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred
to in clause (a) or clause (aa) except when used for the purposes specified therein, life
insurance and health insurance:
Provided that the input tax credit in respect of such goods or services or both shall be
available where an inward supply of such goods or services or both is used by a registered
person for making an outward taxable supply of the same category of goods or services or
both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel
concession:
Provided that the input tax credit in respect of such goods or services or both shall be
available, where it is obligatory for an employer to provide to its employees under any law
for the time being in force.”.
10. Amendment of section 20.- In section 20 of the principal Act, in the
Explanation, in clause (c), for the words and figures “under entry 84,”, the words, figures
and letter “under entries 84 and 92A” shall be substituted.
11. Amendment of section 22.- In section 22 of the principal Act,––
(1) in sub-section (1), after the proviso, the following proviso shall be inserted,
namely:-
11 िबहार गजट (असाधारण), 10 fnlEcj 2018
“Provided further that where such person makes taxable supplies of goods or
services or both from a special category State in respect of which the Central Government
has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be
registered if his aggregate turnover in a financial year exceeds the amount equivalent to such
enhanced turnover.";
(2) in the Explanation, in clause (iii), after the word “Constitution”, the words
“except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam,
Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
12. Amendment of section 24.- In section 24 of the principal Act, in clause (x),
after the words “commerce operator”, the words and figures “who is required to collect tax
at source under section 52” shall be inserted.
13. Amendment of section 25.- In section 25 of the principal Act,––
(1) in sub-section (1), after the proviso and before the Explanation, the following
proviso shall be inserted, namely:––
“Provided further that a person having a unit, as defined in the Special Economic
Zones Act, 2005 (Central Act. 28 of 2005), in a Special Economic Zone or being a Special
Economic Zone developer shall have to apply for a separate registration, as distinct from his
place of business located outside the Special Economic Zone in the State.”;
(2) in sub-section (2), for the proviso, the following proviso shall be substituted,
namely:––
“Provided that a person having multiple places of business in the State may be
granted a separate registration for each such place of business, subject to such conditions as
may be prescribed.”.
14. Amendment of section 29.- In section 29 of the principal Act,––
(1) in the heading after the word “Cancellation”, the words “or suspension” shall be
inserted;
(2) in sub-section (1), after clause (c), the following proviso shall be inserted,
namely:-
“Provided that during pendency of the proceedings relating to cancellation of
registration filed by the registered person, the registration may be suspended for such period
and in such manner as may be prescribed.”;
(3) in sub-section (2), after the proviso, the following proviso shall be inserted,
namely:-
“Provided further that during pendency of the proceedings relating to cancellation of
registration, the proper officer may suspend the registration for such period and in such
manner as may be prescribed.”.
15. Amendment of section 34.- In section 34 of the principal Act,––
(1) in sub-section (1),––
(a) for the words “Where a tax invoice has”, the words “Where one or more tax
invoices have” shall be substituted;
(b) for the words “a credit note”, the words “one or more credit notes for supplies
made in a financial year” shall be substituted;
(2) in sub-section (3),––
(a) for the words “Where a tax invoice has”, the words “Where one or more tax
invoices have” shall be substituted;
(b) for the words “a debit note”, the words “one or more debit notes for supplies
made in a financial year” shall be substituted.
12 िबहार गजट (असाधारण), 10 fnlEcj 2018
16. Amendment of section 35.- In section 35 of the principal Act, in sub-section (5),
the following proviso shall be inserted, namely:-
“Provided that nothing contained in this sub-section shall apply to any department of
the Central Government or a State Government or a local authority, whose books of account
are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed
for auditing the accounts of local authorities under any law for the time being in force.”.
17. Amendment of section 39.- In section 39 of the principal Act,––
(1) in sub-section (1),––
(a) for the words “in such form and manner as may be prescribed,”, the words “in
such form, manner and within such time as may be prescribed,” shall be substituted;
(b) the words “on or before the twentieth day of the month succeeding
such calendar month or part thereof” shall be omitted;
(c) the following proviso shall be inserted, namely:-
“Provided that the Government may, on the recommendations of the Council, notify
certain classes of registered persons who shall furnish return for every quarter or part
thereof, subject to such conditions and safeguards as may be specified therein.”;
(2) in sub-section (7), the following proviso shall be inserted, namely:––
“Provided that the Government may, on the recommendations of the Council, notify
certain classes of registered persons who shall pay to the Government the tax due or part
thereof as per the return on or before the last date on which he is required to furnish such
return, subject to such conditions and safeguards as may be specified therein.”;
(3) in sub-section (9),––
(a) for the words “in the return to be furnished for the month or quarter during which
such omission or incorrect particulars are noticed”, the words “in such form and manner as
may be prescribed” shall be substituted;
(b) in the proviso, for the words “the end of the financial year”, the words “the end
of the financial year to which such details pertain” shall be substituted.
18. Insertion of section 43A.- After section 43 of the principal Act, the following
section shall be inserted, namely:-
“43A. Procedure for furnishing return and availing input tax credit.-
(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37
or section 38, every registered person shall in the returns furnished under sub-section (1) of
section 39 verify, validate, modify or delete the details of supplies furnished by the
suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the
procedure for availing of input tax credit by the recipient and verification thereof shall be
such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on
the common portal, for the purposes of availing input tax credit by the recipient shall be
such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not
furnished under sub-section (3) shall be such as may be prescribed and such procedure may
include the maximum amount of the input tax credit which can be so availed, not exceeding
twenty per cent. of the input tax credit available, on the basis of details furnished by the
suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have
been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable
by him under the provisions of the Act.
13 िबहार गजट (असाधारण), 10 fnlEcj 2018
(6) The supplier and the recipient of a supply shall be jointly and severally liable to
pay tax or to pay the input tax credit availed, as the case may be, in relation to outward
supplies for which the details have been furnished under sub-section (3) or sub-section (4)
but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as
may be prescribed and such procedure may provide for non-recovery of an amount of tax or
input tax credit wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward
supplies, the details of which can be furnished under sub-section (3) by a registered person,-
(a) within six months of taking registration;
(b) who has defaulted in payment of tax and where such default has continued for
more than two months from the due date of payment of such defaulted amount,
shall be such as may be prescribed.”.
19. Amendment of section 48.- In section 48 of the principal Act, in sub-section (2),
after the word and figures “section 45”, the words “and to perform such other functions”
shall be inserted.
20. Amendment of section 49.- In section 49 of the principal Act,––
(1) in sub-section (2), for the word and figures “section 41”, the words, figures and
letter “section 41 or section 43A” shall be substituted;
(2) in sub-section (5),––
(a) in clause (c), the following proviso shall be inserted, namely:––
“Provided that the input tax credit on account of State tax shall be utilised towards
payment of integrated tax only where the balance of the input tax credit on account of
central tax is not available for payment of integrated tax;”;
(b) in clause (d), the following proviso shall be inserted, namely:––
“Provided that the input tax credit on account of Union territory tax shall be utilised
towards payment of integrated tax only where the balance of the input tax credit on account
of central tax is not available for payment of integrated tax;”.
21. Insertion of section 49A and section49B.- After section 49 of the principal Act,
the following sections shall be inserted, namely:––
“49A. Utilisation of input tax credit subject to certain conditions.-
Notwithstanding anything contained in section 49, the input tax credit on account of State
tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only
after the input tax credit available on account of integrated tax has first been utilised fully
towards such payment.
49B. Order of utilisation of input tax credit.- Notwithstanding anything contained
in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of
section 49, the Government may, on the recommendations of the Council, prescribe the
order and manner of utilisation of the input tax credit on account of integrated tax, central
tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9),
for the word and figures “section 37”, the words and figures “section 37 or section 39” shall
be substituted.
23. Amendment of section 54.- In section 54 of the principal Act,-
(1) in sub-section (8), in clause (a), for the words “zero-rated supplies”, the words
“export” and “exports” shall respectively be substituted;
(2) in the Explanation, in clause (2),––
14 िबहार गजट (असाधारण), 10 fnlEcj 2018
(a) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “or in
Indian rupees wherever permitted byExcerpt shown. Open the full act in Lexace.