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Notifies the State tax on intra-State supplies of goods - regarding "Motor Vehicles"

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..... nferred by sub-section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby notifies the State tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule .....

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..... nder Notification No. 1/2017-State Tax (Rate) dated, 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide No. 544, dated the 29 th June, 2017 . 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 1/2017-State Tax (Rate) dated, 29th June, 2017 published .....

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..... Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed in .....

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