LexThe BIHAR VALUE ADDED TAX(AMENDMENT) ACT, 2016
Bihar · state statute
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/g466/uni092C /g466/uni092C /g466/uni092C /g466/uni092C /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930
/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923
/g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930
(( ((/uni0938/uni0902/uni0938/uni0902 /uni0938/uni0902/uni0938/uni09020 /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E 665) ) ) ) /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E
laΠ,y0th0&01&11 @2016
vf/kfu;e] ftlij egkefge jkT;iky fnukad 11
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
/uni093F/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/g201 /uni092F/uni093E
/uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F
/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0902/uni0915 /uni0905/uni0902/uni0915 /uni0905/uni0902/uni0915
/uni0938/uni0930/uni0915/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924
21 /u094C/uni093E/uni0935/uni0923 /u094C/uni093E/uni0935/uni0923 /u094C/uni093E/uni0935/uni0923 /u094C/uni093E/uni0935/uni0923 1938 (/uni0936/uni0936 /uni0936/uni09360)
/uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E , /uni0936/uni0941/u092C /uni0936/uni0941/u092C /uni0936/uni0941/u092C /uni0936/uni0941/u092C/uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 , 11 1122 22 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 2016
fof/k foHkkx
———
vf/klwpuk,a
12 vxLr 2016
@2016 @148@yst% A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr
jkT;iky fnukad 11 vxLr 2016 dks vuqefr ns pqds
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj]
ljdkj ds la;qDr
/uni093F/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/g201 /uni092F/uni093E /uni092A/uni09400/uni091F/g5470-40
/uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F
/u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924
fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr
dks vuqefr ns pqds gSa] blds }kjk
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj]
ljdkj ds la;qDr lfpoA
2 /g466/uni092C/uni0939/uni093E/uni0930 गजट (अस/uni093Eध/uni093E/uni0930ण ), 12 अग/u0903 /uni0924 अग/u0903 /uni0924 अग/u0903 /uni0924 अग/u0903 /uni0924 2016
fcgkj ewY;of)Zr dj¼la'kks/ku½ fcgkj ewY;of)Zr dj¼la'kks/ku½ fcgkj ewY;of)Zr dj¼la'kks/ku½ fcgkj ewY;of)Zr dj¼la'kks/ku½ vf/kfu;e vf/kfu;e vf/kfu;e vf/kfu;e]]]] 201 201 201 20166 66
[fcgkj fcgkj fcgkj fcgkj vf/kfu;e vf/kfu;e vf/kfu;e vf/kfu;e 10]10] 10]10] 201 201 201 20166 66]
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk ladk ladk ladk la'' ''kks/ku djus kks/ku djus kks/ku djus kks/ku djus gsrqgsrq gsrqgsrq vf/kfu;e vf/kfu;e vf/kfu;e vf/kfu;e AA AA
Hkkjr&x.kjkT; ds lM+lBosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%&
11 11---- laf{kIr uke]foLrkj vkSj çkjEHkA laf{kIr uke]foLrkj vkSj çkjEHkA laf{kIr uke]foLrkj vkSj çkjEHkA laf{kIr uke]foLrkj vkSj çkjEHkA&¼1½ ;g vf/kfu;e fcg kj ewY;of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2016
dgk tk ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjr ço`Ùk gksxkA
22 22---- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 20 05½ dh /kkjk&2 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&2 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&2 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&2 esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA&fcgkj ewY;of)Zr
dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh /kkjk&2 ds [kaM&¼V½ ds ckn fuEufyf[kr ,d u;k [kaM&¼VV½
var%LFkkfir fd;k tk,xk %&
**¼VV½ *Msoyij* ls vfHkçsr gS dksbZ O;fDr@laosnd@f cYMj tks iw.kZr% ;k vkaf'kd :i ls] ¼;k rks Lo;a ;k
fdlh vf/kd`r O;fDr ds ek/;e ls½ fcØh ds mís'; ls] o kf.kfT;d ;k vU;Fkk] flfoy lajpukvksa] ¶ySV~l] fjgk;' kh
bdkbZ;ksa] Hkou] ifjljksa] Hkou&lewgksa] ds fofuekZ .k esa layXu ,oa ço`Ùk gSa vkSj Øsrk dks fdlh [kkl djkj ds
vuqlj.k eas]Hkwfe vFkok Hkwfe esa vUrfuZfgr fgr dks gLrkUrfjr djrs gSa] tgk¡ Hkwfe vFkok Hkwfe esa vUr fuZfgr fgr dk
ewY; çkIr vFkok çkI; dqy çfrQy esa 'kkfey gSA**
33 33---- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2 005½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dd ddh /kkjk&14 h /kkjk&14 h /kkjk&14 h /kkjk&14 esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA&¼1½ fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh / kkjk&14 dh mi&/kkjk ¼1½ ds [kaM&¼[k½ esa ç;qDr 'kCn
**ik¡p çfr'kr** 'kCn **N% çfr'kr** }kjk çfrLFkkfir fd;s tk,axsA
¼2½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dh mi&/kkjk ¼1½ ds
[kaM&¼[k[k½ esa ç;qDr 'kCn **pkj çfr'kr** 'kCn **ik¡p çfr'kr** }kjk çfrLFkkfir fd;s tk,axsA
¼3½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ds lkFk mikc) vuqlwph&
III dk Øekad
55 ,oa bldh vuqlkjh çfof"V;k¡ ,rn~ }kjk foyksfir dh tkrh gSaA
¼4½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ ds lkFk mikc) vuqlwph& III d esa ,d
u;k Øe la[;k&1 ,oa mldh vuqlkjh çfof"V;k¡ fuEuor~ tksMh tk,axh] ;Fkk%&
**1- vf/kfu;e ds lkFk layXu fdlh vuqlwph esa fofuf nZ"V fdlh oLrq ds flok; dsUnzh; fcØh dj
vf/kfu;e] 1956 dh /kkjk&14 esa ;Fkk fofufnZ"V oLrq,¡A**
¼5½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dh mi&/kkjk ¼1½ ds
[kaM&¼?k½ esa ç;qDr 'kCn **lk<+s pkSng çfr'kr** 'kCn **iUnzg çfr'kr** }kjk çfrLFkkfir fd;s tk,axsA
44 44---- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2 005½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ esa /kkjk&15 esa /kkjk&15 esa /kkjk&15 esa /kkjk&15 x dk vUr%LFkkiuA& x dk vUr%LFkkiuA& x dk vUr%LFkkiuA& x dk vUr%LFkkiuA&fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&15[k ds ckn fuEufyf[kr ,d u;h /kkjk&15 x
tksM+h tk,xh %&
**15x 15x 15x 15x---- Msoyij ds ekeys esa Msoyij ds ekeys esa Msoyij ds ekeys esa Msoyij ds ekeys esa djnkf;Ro dk lekfgrhdj.k& djnkf;Ro dk lekfgrhdj.k& djnkf;Ro dk lekfgrhdj.k& djnkf;Ro dk lekfgrhdj.k&bl vf/kfu;e esas vUrfoZ"V f dlh çfrdwy ckr
ds gksrs gq, Hkh] ,oa bl ckor cuk;s x;s fu;eksa ds v/khu] jkT; ljdkj] vf/klwpuk }kjk ,slh 'krksZa ,oa ç frca/kksa ds
v/khu tks vf/klwpuk ds ek/;e ls fofgr fd;s tk;¡] fdl h Msoyij dks vf/kfu;e ds v/khu mlds }kjk Hkqxrs; dj
ds cnys] ik¡p çfr'kr ls vuf/kd nj ij tSlk fd vf/klwpu k esa fofgr fd;k tk;] dj ds lekfgrhdj.k ds :i
esa] djkj esa fofufnZ"V lEiw.kZ dqy jkf'k ;k mDr dj kj ds laca/k esa LVkEi M~;wVh ds ç;kstu ds fy, fofu fnZ"V ewY;]
tks Hkh mPprj gks] ds Hkqxrku dh vuqefr ns ldsxhA**
55 55---- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 20 05½ dh /kkjk&35 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&35 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&35 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&35 esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA&¼1½ fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh / kkjk&35 dh mi&/kkjk ¼1½ ds [kaM&¼x½ ds Øekad&¼
IX ½
ds ckn fuEufyf[kr ,d u;k Øekad&¼ X½ tksM+k tk,xk %&
**¼ X½ Msoyij ds ekeys esa Hkwfe dk ewY; tSlk fd fofgr jhfr ls fofufnZ"V fd;k tk;A**
¼2½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27 ] 2005½dh /kkjk&35 dh mi&/kkjk ¼1½ ds
[kaM&¼x½ ds ckn fuEufyf[kr ,d u;k [kaM&¼xx½ tksM+k tk,xk %&
**¼xx½ [kaM&¼x½ esa fdlh ckr ds gksrs gq, Hkh] tgk ¡ laosnd ;Fkksfpr ys[kk&iqLr dk la/kkj.k ugha djrk gS
vFkok muds }kjk la/kkfjr ys[kk&iqLr ls Je ,oa vU; l sokvksa ,oa [kaM&¼x½ esa mYysf[kr vU; enksa ds çHkk j esa
fd;s x;s okLrfod [kpZ dk vkdyu ugha gks] dk;Zlafonk vFkok blds fdlh Hkkx ds ewY; ds laca/k esa] Je ,oa
vU; lsokvksa vkSj ,sls en ds çHkkj dh jkf'k] dVkSrh ds mís'; ls] ,sls çfr'kr ds vk/kkj ij fofuf'pr gks xh] tks
bl fufeŸk fofgr dh tk;A**
66 66---- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&36 2005½ dh /kkjk&36 2005½ dh /kkjk&36 2005½ dh /kkjk&36 esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA& esa la'kks/kuA&¼1½ fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh / kkjk 36esa 'kCn ,oa vad **ch ls /kkjk&16 ;k /kkjk&1 7 ds
v/khu O;kSgkjh dks vuqKs; fuos'k dj ds çfrnk; dh dq y jde vfHkçsr gS** ds ckn ç;qDr *iw.kZ fojke* dks * dksyu*
}kjk çfrLFkkfir fd;k tk;sxk vkSj fuEufyf[kr ,d ijUrqd tksM+k tk,xk %&
3 /g466/uni092C/uni0939/uni093E/uni0930 गजट (अस/uni093Eध/uni093E/uni0930ण ), 12 अग/u0903 /uni0924 अग/u0903 /uni0924 अग/u0903 /uni0924 अग/u0903 /uni0924 2016
^^ijUrq dksbZ O;kSgkjh] ftlij /kkjk&35 dh mi&/kkjk ¼1½ dk [kaM&¼xx½ ykxw gksrk gks] ds djk/ks; vkoÙkZ
ij Hkqxrs; dj 10 çfr'kr dh nj ls laxf.kr fd;k tk,xkA**
77 77---- fcgkj ewY;of)Zr dj vf/ fcgkj ewY;of)Zr dj vf/ fcgkj ewY;of)Zr dj vf/ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk&41esa la'kks/kuA& kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&41esa la'k ks/kuA& kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&41esa la'k ks/kuA& kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&41esa la'k ks/kuA&¼1½ fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 41 dh mi&/kkjk ¼1½ esa ç;qDr 'kCn **ik¡p çfr'k r**
'kCn **vkB çfr'kr** }kjk çfrLFkkfir fd;s tk,axsA
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj]
ljdkj ds la;qDr lfpoA
12 vxLr 2016
la0 ,y0th0&01&11@2016@149@yst%A —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;i ky
}kjk fnukad 11 vxLr 2016 dks vuqer fcgkj ewY;of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2016 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;sxk A
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj]
ljdkj ds la;qDr lfpoA
BIHAR VALUE ADDED TAX(AMENDMENT) ACT, 2016
[Bihar Act 10, 2016]
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27, 2005)
Be it enacted by the Legislature of the State of Bihar in the Sixty-Seventh year of the
Republic of India as follows:-
1. Short title, extent and commencement.- (1) The Act may be called the Bihar
Value Added Tax(Amendment) Act, 2016.
(2) It shall extend to the whole of the State of B ihar.
(3) It shall come into force at once.
2. Amendment in Section-2 of the Bihar Value Added Tax Act, 2005 (Act 27 of
2005)-After clause (k) of Section-2 of the Bihar Value A dded Tax Act, 2005 (Act 27 of
2005) the following new clause (kk) shall be inserted :-
"(kk). Developer means a person/contractor/builder who is engaged in and
undertakes the construction of civil structures, fl ats, dwelling units, building, premises,
complexes, commercial or otherwise, whether wholly or partly (either himself or through an
authorized person) for sale and transfers them in p ursuance of an agreement along with land
or interest underlying the land to a buyer, where t he value of land or interest underlying the
land is included in the total consideration received or receivable."
3. Amendment in Section-14 of the Bihar Value Added Ta x Act, 2005 (Act 27
of 2005)- (1) The words "five percent" used in clause (b) of sub-section (1) of section-14 of
the Bihar Value Added Tax Act, 2005 (Act 27 of 2005 ), shall be substituted by the words
"six percent."
(2) The words "four percent" used in clause (bb) of sub-section (1) of section-14 of
the Bihar Value Added Tax Act, 2005 (Act 27 of 2005 ), shall be substituted by the words
"five percent."
(3) Serial number 55 and its corresponding entries of schedule-III appended to the
Bihar Value Added Tax Act, 2005 (Act 27 of 2005) are hereby be deleted.
(4) A new serial number 1 and its corresponding ent ries shall be inserted in
schedule-IIIA appended to the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) in the
following way, namely-
"1. Goods as specified in Section 14 of the Central Sales Tax Act, 1956 other than
those specified in any of the schedules appended to the Act."
4 /g466/uni092C/uni0939/uni093E/uni0930 गजट (अस/uni093Eध/uni093E/uni0930ण ), 12 अग/u0903 /uni0924 अग/u0903 /uni0924 अग/u0903 /uni0924 अग/u0903 /uni0924 2016
(5) The words "fourteen and a half percent" used in clause (d) of sub-section (1) of
section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted
by the words "fifteen percent."
4. Insertion of Section-15C in the Bihar Value Adde d Tax Act, 2005 (Act 27 of
2005)-After Section 15B of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the
following new section 15C shall be inserted :-
"15C. Compounding of Tax liability in respect of de velopers-
Notwithstanding anything to the contrary contained in the Act & subject to such Rules as
may be made in this behalf, the State Government ma y, by notification and subject to such
conditions and restrictions, as may be specified in the notification, permit any developer to
pay, in lieu of tax payable by him under the Act, b y way of compounding of tax at such rate
not exceeding 5 per centum, as may be specified in the notification, of entire aggregate
amount specified in agreement or value specified fo r the purpose of stamp duty, whichever
is higher, in respect of the said agreement."
5. Amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27
of 2005)- (1) After number (ix) of clause (c) of sub-section (1) of Section 35 of the Bihar
Value Added Tax Act, 2005 (Act 27 of 2005), the fo llowing new number (x) shall be
inserted :-
"(x) in case of developer, cost of land as specified in prescribed manner."
(2) After clause (c) of sub-section (1) of Section 35 of the Bihar Value Added Tax
Act, 2005 (Act 27 of 2005), the following new clause (cc) shall be inserted :-
"(cc). Notwithstanding anything contained in clause (c), where the contractor does
not maintain proper accounts or the amount actually incurred towards charge for labour and
other services and other items mentioned in clause( c)are not ascertainable from the accounts
maintained by him, the amount of such charges for l abour and services and such items may,
for the purpose of deductions, be determined on the basis of such percentage with regard to
the value of the works contract, or any part thereof, as may be prescribed in this behalf."
6. Amendment in Section-36 of the Bihar Value Added Ta x Act, 2005 (Act 27
of 2005)- (1) In Section 36 of the Bihar Value Added Tax Act , 2005 (Act 27 of 2005), the
"full stop" used after the words and figure "B mean s the total amount of input tax credit
allowable to the dealer under section 16 or section 17" shall be substituted by 'colon' and the
following proviso shall be added :-
"Provided that the tax payable by a dealer to whom the provisions of clause (cc) of
sub-section (1) of Section 35 apply, shall be calcu lated at the rate of ten per centum of the
taxable turnover".
7. Amendment in Section-41 of the Bihar Value Added Tax Act, 2005 (Act 27
of 2005)-The words"five percent" used in sub-section (1) of Section 41 of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by "eight percent."
By order of the Governor of Bihar,
MANOJ KUMAR,
Joint Secretary to Government.
————
अध/uni0940/g162/uni0915 अध/uni0940/g162/uni0915 अध/uni0940/g162/uni0915 अध/uni0940/g162/uni0915 , सिचव/uni093Eलय सिचव/uni093Eलय सिचव/uni093Eलय सिचव/uni093Eलय /uni092E/uni0941/u093Fण/uni093Eलय /uni092E/uni0941/u093Fण/uni093Eलय /uni092E/uni0941/u093Fण/uni093Eलय /uni092E/uni0941/u093Fण/uni093Eलय ,
/g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 , पटन/uni093E पटन/uni093E पटन/uni093E पटन/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093Eि/uni0936/uni0924 /u0942/uni0915/uni093Eि/uni0936/uni0924 /u0942/uni0915/uni093Eि/uni0936/uni0924 /u0942/uni0915/uni093Eि/uni0936/uni0924 एवंएवंएवंएवं /uni092E/uni0941/g465/u093F/uni0924/uni0964 /uni092E/uni0941/g465/u093F/uni0924/uni0964 /uni092E/uni0941/g465/u093F/uni0924/uni0964 /uni092E/uni0941/g465/u093F/uni0924/uni0964
/g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 गजट गजट गजट गजट (अस/uni093Eध/uni093E/uni0930ण अस/uni093Eध/uni093E/uni0930ण अस/uni093Eध/uni093E/uni0930ण अस/uni093Eध/uni093E/uni0930ण ) 665-571+400 -/uni0921/g547 /uni0921/g547 /uni0921/g547 /uni0921/g547 0ट/g547 ट/g547 ट/g547 ट/g547 0प/uni0940 प/uni0940 प/uni0940 प/uni0940 0/uni0964/uni0964 /uni0964/uni0964
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