GST – States – Order No. 01/2019- State Tax – S.O. 30 – Dated:- 11-2-2019 – Commercial Tax department The 11th February 2019 Order No. 01/2019- State Tax S.O. 30 Dated 11th February 2019-WHEREAS, sub-section (1) of section 10 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said scheme may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II to the said Act), of value not exceeding ten p
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have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Bihar Goods and Services Tax Act, 2017 and in supersession of the Bihar Goods and Services Tax (Removal of Difficulties) Order, 2017, No.01/2017-State Tax, dated the 13th October, 2017, published in the Bihar Gazette, Extraordinary, vide number. 970, dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Bihar, on recommendations of the Council, hereby makes the following Order, namely: – 1. Short title. -This Order may be called the Bihar Goods and Services Tax (Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it
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