TMI BlogBihar Goods and Services Tax (Third Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March 2018. 2. In the Bihar Goods and Services Tax Rules, 2017,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o another or are returned to the principal. ; (ii) in rule 124 (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules. ; (vii) for rule 134, the following rule shall be substituted, namely:- 134. Decision to be taken by the majori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- Explanation .-For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of goods by rail does not include cases where leasing of parcel space by Railways takes place. . [(File ..... X X X X Extracts X X X X X X X X Extracts X X X X
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