Supercession the Notification No. S.O- 181 dated 21st September, 2017 - S.O. 238 - Bihar SGST

BIHAR GOVERNMENT COMMERCIAL TAX DEPARTMENT NOTIFICATION 13 TH SEPTEMBER, 2018 S.O. 238, Dated 13th September 2018 - In exercise of the powers conferred by sub-section (3) of section 1 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of the Commercial Taxes Department Notification No. S.O- 181 dated 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 881, dated the 21st September, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Bihar, hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent.or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) Public sector undertakings. [(File No. Bikri kar/GST/vividh-21/2017 (Part-3)-2654)] By order of the Governor of Bihar, DR. PRATIMA, Commissioner State Tax-cum-Secretary,