Notification for restriction of ITC SGST
05/2017-State Tax (Rate) Dated:- 29-6-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
The 29th June 2017
Notification No. 5/2017-State Tax (Rate)
S.O. 73 dated 29th June 2017- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no
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Rail locomotives powered from an external source of electricity or by electric accumulators
9.
8602
Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof
10.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
11.
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)
12.
8605
Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
13.
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