The BIHAR VALUE ADDED TAX(AMENDMENT) ACT, 2016
This Act amends Bihar VAT rules, including tax rates, developer definitions, and a compounding tax option for developers.
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The BIHAR VALUE ADDED TAX(AMENDMENT) ACT, 2016
This Act amends Bihar VAT rules, including tax rates, developer definitions, and a compounding tax option for developers.
ििननबबंधंधनन ससं(cid:18)ं(cid:18) य याा पी0ट$0-40 (cid:1)(cid:1)(cid:1)(cid:1)बबबबहहहहहहहहाााााााारररररररर गगगगगगगगजजजजजजजजटटटटटटटट अअअअअअअअससससससससााााााााधधधधधधधधााााााााररररररररणणणणणणणण अअअअंंककंंकक (cid:1)(cid:1)(cid:1)(cid:1)बबबबहहहहाााारररर ससससररररककककाााारररर (cid:23)(cid:23)(cid:23)(cid:23)ाााारररराााा ूूूूूूूूककककककककााााााााििििििििशशशशशशशशतततततततत 21 ौौौौााााववववणणणण 1938 (शशशश0) ((((ससससंं0ंं पपपपटटटटननननाााा 665)))) पपपपपपपपटटटटटटटटननननननननाााााााा, शशशशुुबबुुबबववववाााारररर, 11112222 अअअअगगगगःःःःतततत 2016 fof/k foHkkx ——— vf/klpw uk, a 12 vxLr 2016 lŒa ,y0th0&01&11@@22001166@148@yst% A&—ffccggkkjj ffoo//kkkkuu eeMaMa yy }}kkjjkk ;;FFkkkkiikkffjjrr dk fuEufyf[kr vf/kfu;e] ftlij egkefge jjkkTT;;iikkyy ffnnuukkadad 1111 vxLr 2016 ddkk s s vvuueqeq ffrr nn s s ppqdqd ss ga]S bld s }kjk lloo&Z&Z llkk//kkkkjj..kk ddhh llpwpw uukk dd s s ffyy;; s s iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg S S AA ffccggkkjj&&jjkkTT;;iikkyy dd s s vvkknn's's kk ll]s]s eeuukktsts ddqeqekkjj]] lljjddkkjj dd s s ll;a;a qDqDrr lfpoA 2 (cid:1)बहार गजट (असाधारण), 12 अअअअगगगगःःःःतततत 2016 ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj¼¼¼¼llll''aa''aa kkkkkkkk//ss//sskkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000011116666 [ffffccccggggkkkkjjjj vvvvffff////kkkkffffuuuu;;;;eeee 11110000]]]] 2222000011116666] ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddkkkk llll''aa''aa kkkkkkkk//ss//sskkkkuuuu ddddjjjjuuuu ss ss ggggsrsrsrsrqq qq vvvvffff////kkkkffffuuuu;;;;eeee AAAA Hkkjr&x.kjkT; d s lM+lBo sa o"k Z e sa fcgkj jkT; fo/kkueMa y }kjk fuEufyf[kr :Ik e sa ;g vf/kfu;fer gk%s& 1111---- llllffaaffaa{{{{kkkkIIIIrrrr uuuukkkkeeee]]]]ffffooooLLLLrrrrkkkkjjjj vvvvkkkkSSjjSSjj ççççkkkkjjjjEEEEHHHHkkkkAAAA&¼1½ ;g vf/kfu;e fcgkj eYw ;of)Zr dj ¼l'a kk/s ku½ vf/kfu;e] 2016 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjr ço`Ùk gkxs kA 2222---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddhhhh ////kkkkkkkkjjjjkkkk&&&&2222 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA&&&&fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh /kkjk&2 d s [kMa &¼V½ d s ckn fuEufyf[kr ,d u;k [kMa &¼VV½ var%LFkkfir fd;k tk,xk %& **¼VV½ *Msoyij* l s vfHkçsr gS dkbs Z O;fDr@laons d@fcYMj tk s i.w kZr% ;k vkfa'kd :i l]s ¼;k rk s Lo; a ;k fdlh vf/kd`r O;fDr d s ek/;e l½s fcØh d s mí's ; l]s okf.kfT;d ;k vU;Fkk] flfoy lajpukvk]sa ¶ySV~l] fjgk;'kh bdkbZ;k]sa Hkou] ifjljk]sa Hkou&legw k]sa d s fofuekZ.k e sa lya Xu ,o a ço`Ùk g Sa vkSj Øsrk dk s fdlh [kkl djkj d s vuqlj.k e]asHkfwe vFkok Hkfwe e sa vUrfuZfgr fgr dk s gLrkUrfjr djr s g]Sa tgk¡ Hkfwe vFkok Hkfwe e sa vUrfuZfgr fgr dk eYw ; çkIr vFkok çkI; dqy çfrQy e sa 'kkfey gSA** 3333---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddhhhh ////kkkkkkkkjjjjkkkk&&&&11114444 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA&&&&¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh /kkjk&14 dh mi&/kkjk ¼1½ d s [kMa &¼[k½ e sa ç;qDr 'kCn **ik¡p çfr'kr** 'kCn **N% çfr'kr** }kjk çfrLFkkfir fd; s tk,xa As ¼2½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dh mi&/kkjk ¼1½ d s [kMa &¼[k[k½ e sa ç;qDr 'kCn **pkj çfr'kr** 'kCn **ik¡p çfr'kr** }kjk çfrLFkkfir fd; s tk,xa As ¼3½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½d s lkFk mikc) vuqlpw h&III dk Øekda 55 ,o a bldh vuqlkjh çfof"V;k¡ ,rn~ }kjk foykfsir dh tkrh gASa ¼4½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ d s lkFk mikc) vuqlpw h&III d e sa ,d u;k Øe l[a ;k&1 ,o a mldh vuqlkjh çfof"V;k¡ fuEuor~ tkMs h tk,xa h] ;Fkk%& **1- vf/kfu;e d s lkFk lya Xu fdlh vuqlpw h e sa fofufnZ"V fdlh oLrq d s flok; dUs nzh; fcØh dj vf/kfu;e] 1956 dh /kkjk&14 esa ;Fkk fofufnZ"V oLrq,¡A** ¼5½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dh mi&/kkjk ¼1½ d s [kMa &¼?k½ e sa ç;qDr 'kCn **lk< +s pkSng çfr'kr** 'kCn **iUnzg çfr'kr** }kjk çfrLFkkfir fd; s tk,xa As 4444---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ eeee sasa sasa ////kkkkkkkkjjjjkkkk&&&&11115555 xxxx ddddkkkk vvvvUUUUrrrr%%%%LLLLFFFFkkkkkkkkiiiiuuuuAAAA&&&&fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&15[k d s ckn fuEufyf[kr ,d u;h /kkjk&15 x tkMs +h tk,xh %& **11115555xxxx---- MMMMsosososoyyyyiiiijjjj dddd ss ss eeeekkkkeeeeyyyy ss ss eeee sasa sasa ddddjjjjnnnnkkkkffff;;;;RRRRoooo ddddkkkk lllleeeekkkkffffggggrrrrhhhhddddjjjj....kkkk&&&&bl vf/kfu;e e sas vUrfoZ"V fdlh çfrdyw ckr d s gksr s gq, Hkh] ,o a bl ckor cuk; s x; s fu;ek sa d s v/khu] jkT; ljdkj] vf/klpw uk }kjk ,slh 'krksZ a ,o a çfrc/a kk sa d s v/khu tk s vf/klpw uk d s ek/;e l s fofgr fd; s tk;¡] fdlh Msoyij dk s vf/kfu;e d s v/khu mld s }kjk Hkqxr;s dj d s cny]s ik¡p çfr'kr l s vuf/kd nj ij tSlk fd vf/klpw uk e sa fofgr fd;k tk;] dj d s lekfgrhdj.k d s :i e]sa djkj e sa fofufnZ"V lEi.w kZ dyq jkf'k ;k mDr djkj d s lca /a k e sa LVkEi M~;Vw h d s ç;kts u d s fy, fofufnZ"V eYw ;] tk s Hkh mPprj gk]s d s Hkqxrku dh vuqefr n s ldxs hA** 5555---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddhhhh ////kkkkkkkkjjjjkkkk&&&&33335555 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA&&&&¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh /kkjk&35 dh mi&/kkjk ¼1½ d s [kMa &¼x½ d s Øekda &¼IX½ d s ckn fuEufyf[kr ,d u;k Øekda &¼X½ tkMs +k tk,xk %& **¼X½ Msoyij d s ekey s e sa Hkfwe dk eYw ; tSlk fd fofgr jhfr l s fofufnZ"V fd;k tk;A** ¼2½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh /kkjk&35 dh mi&/kkjk ¼1½ d s [kMa &¼x½ d s ckn fuEufyf[kr ,d u;k [kMa &¼xx½ tkMs +k tk,xk %& **¼xx½ [kMa &¼x½ e sa fdlh ckr d s gksr s g,q Hkh] tgk¡ laons d ;Fkkfspr y[s kk&iqLr dk l/a kkj.k ugh a djrk gS vFkok mud s }kjk l/a kkfjr y[s kk&iqLr l s Je ,o a vU; lsokvk sa ,o a [kMa &¼x½ e sa mYyfs[kr vU; enk sa d s çHkkj e sa fd; s x; s okLrfod [kpZ dk vkdyu ugh a gk]s dk;Zlfaonk vFkok bld s fdlh Hkkx d s eYw ; d s lca /a k e]sa Je ,o a vU; lsokvk sa vkSj ,sl s en d s çHkkj dh jkf'k] dVkSrh d s mí's ; l]s ,sl s çfr'kr d s vk/kkj ij fofuf'pr gkxs h] tk s bl fufeŸk fofgr dh tk;A** 6666---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddhhhh ////kkkkkkkkjjjjkkkk&&&&33336666 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA&&&&¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½dh /kkjk 36e sa 'kCn ,o a vda **ch l s /kkjk&16 ;k /kkjk&17 d s v/khu O;kgS kjh dk s vuqK;s fuo's k dj d s çfrnk; dh dqy jde vfHkçsr gS** d s ckn ç;qDr *i.w k Z fojke* dk s *dkys u* }kjk çfrLFkkfir fd;k tk;xs k vkSj fuEufyf[kr ,d ijUrqd tkMs +k tk,xk %& (cid:1)बहार गजट (असाधारण), 12 अअअअगगगगःःःःतततत 2016 3 ^^ijUrq dkbs Z O;kSgkjh] ftlij /kkjk&35 dh mi&/kkjk ¼1½ dk [kMa &¼xx½ ykx w gksrk gk]s d s djk/k;s vkoÙkZ ij Hkqxr;s dj 10 çfr'kr dh nj l s lxa f.kr fd;k tk,xkA** 7777---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;;ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddhhhh ////kkkkkkkkjjjjkkkk&&&&44441111eeee ssaa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA&&&&¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 41 dh mi&/kkjk ¼1½ e sa ç;qDr 'kCn **ik¡p çfr'kr** 'kCn **vkB çfr'kr** }kjk çfrLFkkfir fd; s tk,xa As fcgkj&jkT;iky d s vkn's k l]s eukts dqekj] ljdkj d s l;a qDr lfpoA 12 vxLr 2016 l0a ,y0th0&01&11@2016@149@yts %A—fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukda 11 vxLr 2016 dk s vuqer fcgkj eYw ;of)Zr dj ¼l'a kk/s ku½ vf/kfu;e] 2016 dk fuEufyf[kr vxa zts h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk gS] ftl s Hkkjrh; lfao/kku d s vuqPNns &348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa zts h Hkk"kk e sa izkf/kd`r ikB le>k tk;xs k A fcgkj&jkT;iky d s vkn's k l]s eukts dqekj] ljdkj d s l;a 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 Bihar. (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 Added 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, flats, 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 pursuance of an agreement along with land or interest underlying the land to a buyer, where the 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 Tax 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 entries 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 (cid:1)बहार गजट (असाधारण), 12 अअअअगगगगःःःःतततत 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 Added 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 developers- Notwithstanding anything to the contrary contained in the Act & subject to such Rules as may be made in this behalf, the State Government may, 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, by 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 for 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 following 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 labour 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 Tax 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 means 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 calculated 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. ———— अअअअधधधधीीीी((((कककक, ससससििििचचचचववववााााललललयययय ममममुिुिुिुिणणणणााााललललयययय, (cid:1)(cid:1)(cid:1)(cid:1)बबबबहहहहाााारररर, पपपपटटटटननननाााा (cid:23)(cid:23)(cid:23)(cid:23)ाााारररराााा ूूूूककककााााििििशशशशतततत एएएएववववंं ंं ममममुु..ुु..िििितततत।।।। (cid:1)(cid:1)(cid:1)(cid:1)बबबबहहहहाााारररर गगगगजजजजटटटट (अअअअससससााााधधधधााााररररणणणण) 665-571+400-डडडड$$$$0टटटट$$$$0पपपपीीीी0।।।। Website: http://egazette.bih.nic.in
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