This amendment lets Bihar set VAT calculation rates by notification, within stated maximums, and repeals the earlier 2020 ordinance while saving actions taken under it.
ििननबबंधंधनन la[;k पी0टी0-40 अअससााधधााररणण अकं िबहार सरकार (cid:7367)ारा (cid:7079)(cid:7079)ककााििशशतत 19 Jko.k 1942 (श0) (स0ं पटना 480) पपटटननाा, lkes okj, 10 vxLr 2020 fof/k foHkkx ——— vf/klpw uk 10 vxLr 2020 lŒa ,y0th0&01&05@@22002200@4373@yst%A&—ffccggkkjj ffoo//kkkkuu eeaMaMyy }}kkjjkk ;;FFkkkkiikkffjjrr fuEufyf[kr vf/kfu;e] ftlij egkefge jjkkTT;;iikkyy ffnnuukkadad 77 vvxxLLrr 2020 ddkks s vvuuqeqeffrr nns s ppqdqds s ga]S blds }kjk loZ&llkk//kkkkjj..kk ddhh llwpwpuukk dd s s ffyy;;s s iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg S S AA ffccggkkjj&&jjkkTT;;iikkyy dds s vvkknns's'kk lls]s] iihh00 lh0 pkS/kjh] lljjddkkjj dds s lfpoA 2 िबहार गजट (असाधारण), 10 vxLr 2020 [fcgkj vf/kfu;e 08] 2020] fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2020 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e&27½ dk la”kks/ku djus gsrq vf/kfu;e A Hkkjr&x.kjkT; ds ,dgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj çkjEHkA &¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2020 dgk tk ldsxkA ¼2½ bldk izlkj laiw.kZ fcgkj jkT; ea s gksxkA ¼3½ ;g rqjar ço`r gksxkA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 esa la”kks/kuA&fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 14 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^14- vf/kfu;e ds rgr ns; dj dh x.kuk & ¼d½ ekyksa dh foØ; dher ij ,slh nj ls tks ipkl izfr”kr ls vuf/kd gks ( ;k ¼[k½ ekyksa ds otu ;k ek=k ij ,slh nj ls tks ipkl :i; s izfr yhVj ls vuf/kd gks ( ;k ¼x½ [kaM ¼d½ ;k ¼[k½ dh lfEeJ.k] ds vk/kkj ij dh tk;sxh tks jkT; ljdkj vf/klwpuk ds ek/;e ls ,sls fucZa/kuksa vkSj “kÙkksZa ds v/khu tks mDr vf/klwpuk ea s fofufnZ"V gks] vf/klwfpr djsA** 3- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj djk/kku fof/k ¼la”kks/ku½ v/;kns”k] 2020 ¼fcgkj v/;kns'k la[;k&01] 2020½ blds }kjk fujflr fd;k tkrk gSA ¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk “kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh x;h le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA 10 vxLr 2020 lŒa ,y0th0&01&05@2020@4374@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2020 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] ih0 lh0 pkS/kjh] ljdkj ds lfpoA [Bihar Act 08, 2020] THE BIHAR TAXATION LAW (AMENDMENT) ACT, 2020 AN ACT TO FURTHER AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT No. 27, 2005) BE it enacted by the Legislature of the State of Bihar in the Seventy first year of the Republic of India as follows:- 1. Short title, extent and commencement.- (1) This Act may be called the Bihar Taxation Law (Amendment) Act, 2020. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. 2. Amendment of section 14 of Bihar Value Added Tax Act, 2005 (Act no. 27 of 2005).- Section 14 of the Bihar Value Added Tax Act shall be substituted by the following, namely:- “14. The tax payable under the Act shall be calculated on the basis of- िबहार गजट (असाधारण), 10 vxLr 2020 3 (a) The sale price of the goods at such rate not exceeding fifty percent; or (b) The weight or volume of the goods at such rate not exceeding fifty rupees per litre; or (c) Any combination of clauses (a) or (b), as the State Government may, by notification, specify and subject to such conditions and restrictions as may be specified in the said notification.” 3. Repeal and Savings.- (i) The Bihar Taxation Law (Amendment) Ordinance, 2020 (Bihar Ordinance No.- 1, 2020) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. By order of the Governor of Bihar, P. C. CHOUDHARY, Secretary to Government. ———— अधी(cid:6979)क, सिचवालय म(cid:7076)ु णालय, िबहार, पटना (cid:7367)ारा (cid:7079)कािशत एव ं म(cid:7408)ु (cid:7076)त। िबहार गजट (असाधारण) 480-571+400-डी0टी0पी0। Website: http://egazette.bih.nic.in