BIHAR VALUE ADDED TAX(AMENDMENT) ACT, 2016

�ब�ब�ब�बहारहारहारहार असाधारणअसाधारणअसाधारणअसाधारण �बहार�बहार�बहार�बहार ((((संसंसंसं0 पटनापटनापटनापटना 665) ) ) ) पटनापटनापटनापटना laŒ , y 0 t h 0 &0 1 & 11 @ 2 01 6 v f / kfu ; e] f t li j egkef ge jkT ; i ky f nu kad 1 1 lo Z& lk/ kkj.k dh lwp u k ds fy ; s izdkf 'kr f d; k t kr k gS A िनबंधन सं� या हारहारहारहार गजटगजटगजटगजट असाधारणअसाधारणअसाधारणअसाधारण अंकअंकअंकअंक सरकारसरकारसरकारसरकार �ारा�ारा�ारा�ारा ूकािशतूकािशतूकािशतूकािशत 21 ौावणौावणौावणौावण 1938 (शशशश0) पटनापटनापटनापटना, शुबशुबशुबशुबवारवारवारवार, 11112222 अगः तअगः तअगः तअगः त 2016 f o f / k fo Hkkx ——— v f / klwp u k,a 1 2 v xL r 2 01 6 @ 2 01 6 @1 4 8 @ yst % A &—fc gkj f o/ kku eaMy } kjk ; Fkki kf jr jkT ; i ky f nu kad 1 1 v xLr 2 01 6 dks v uqef r ns p qds lo Z& lk/ kkj.k dh lwp u k ds fy ; s izdkf 'kr f d; k t kr k gS A fcgkj&jkT;iky ds vkns'k ls] eukst dqekj] ljdkj ds la;qDr िनबंधन सं� या पी0ट$0-40 गजटगजटगजटगजट ूकािशतूकािशतूकािशतूकािशत fc gkj f o/ kku eaMy } kjk ; Fkki kf jr dk f u E uf yf [ kr dks v uqef r ns p qds gSa] blds } kjk fcgkj&jkT;iky ds vkns'k ls] eukst dqekj] ljdkj ds la;qDr lfpoA 2 �बहार गजट (असाधारण), 12 अगः तअगः तअगः तअगः त 2016 f c g k j ewY ;o f) Z r d j¼l a'k k s/k u½ f c g k j ewY ;o f) Z r d j¼l a'k k s/k u½ f c g k j ewY ;o f) Z r d j¼l a'k k s/k u½ f c g k j ewY ;o f) Z r d j¼l a'k k s/k u½ v f /k f u;ev f /k f u;ev f /k f u;ev f /k f u;e ]]]] 201201201201 6666 [f c g k j f c g k j f c g k j f c g k j v f /kf u;ev f /kf u;ev f /kf u;ev f /kf u;e 10]10]10]10] 201201201201 6666] f c g k j ewY ;o f) Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005 ½ f c g k j ewY ;o f) Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005 ½ f c g k j ewY ;o f) Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005 ½ f c g k j ewY ;o f) Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005 ½ d k l ad k l ad k l ad k l a '''' k k s/k u d ju s k k s/k u d ju s k k s/k u d ju s k k s/k u d ju s g srqg srqg srqg srq v f /k f u;ev f /k f u;ev f /k f u;ev f /k f u;e AAAA H k k jr&x.k jk T ; ds lM +lBosa o "k Z esa f c g k j jk T ; f o /k k ueaM y }k jk f uE uf yf [ k r :I k esa ;g v f /kfu;f er g k s%& 1111 ---- l af {k I r uk e]fo Lrk j v kS j çk jE H k Al af {k I r uk e]fo Lrk j v kS j çk jE H k Al af {k I r uk e]fo Lrk j v kS j çk jE H k Al af {k I r uk e]fo Lrk j v kS j çk jE H k A &¼1½ ;g v f /kf u;e f cg k j ewY ;o f )Z r d j ¼l a'k k s/k u½ vf /k fu;e] 2016 d g k t k ld sxk A ¼2½ b ld k f o Lrk j lai w.k Z fc gk j jk T ; esa g k sxk A ¼3½ ;g rq jr ç o` Ù k g ksxk A 2222 ---- f c g k j ewY ;o f ) Z r d j v f /k f u; e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &2f c g k j ewY ;o f ) Z r d j v f /k f u; e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &2f c g k j ewY ;o f ) Z r d j v f /k f u; e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &2f c g k j ewY ;o f ) Z r d j v f /k f u; e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &2 esa l a'k k s/k uA &esa l a'k k s/k uA &esa l a'k k s/k uA &esa l a'k k s/k uA & fc gkj ewY ;o f ) Z r d j v f /kf u;e] 2005 ¼v f /kf u;e 27] 2005½d h /k k jk &2 d s [ k aM &¼V½ d s c k n f uE uf yf [k r , d u;k [k aM &¼VV½ v ar% LF k kf i r f d ;k tk , xk %& **¼VV½ *M so yi j* l s v f H k çsr g S d k sb Z O;f Dr@lao snd @f cY M j t k s iw.k Z r% ;k v kaf 'k d :i l s] ¼;k rk s Lo ;a ;k f d l h v f /kd ` r O;f Dr ds ek /;e l s½ f c Ø h ds mí s'; l s] o k f .k fT;d ;k v U;F k k ] f lfo y l ajpuk v ksa] ¶yS V~ l] f jg k ;'kh b d kb Z ;ksa] H ko u] if jl jksa] H k o u&lewg k sa] d s fo f uekZ .k esa l ayX u , oa ç o` Ù k gSa v k S j Ø srk dk s f d lh [k k l d jk j ds v uq l j.k eas]H k wf e vF ko k Hk wf e esa v Urf uZ f g r f g r d ks g Lrk Urf jr d jrs g Sa] t g k ¡ H kwf e v Fk ok H kwf e esa v Urf uZ f g r fg r dk ewY ; ç k I r v F ko k çk I ; dq y ç f rQ y esa 'k k f ey gS A ** 3333 ---- f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½ dddd h /k k jk &14h /k k jk &14h /k k jk &14h /k k jk &14 e sa l a'k ks/k uA &e sa l a'k ks/k uA &e sa l a'k ks/k uA &e sa l a'k ks/k uA & ¼1½ f c g kj ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /kf u;e 27] 2005½d h /kk jk &14 d h mi &/k k jk ¼1½ ds [ k aM &¼[ k ½ esa ç ;q Dr 'k Cn **i k ¡p ç f r'k r** 'k Cn **N % çf r'kr** }k jk ç f rLF kk fi r f d ;s t k ,axsA ¼2½ f cg k j ewY ;o f) Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005½ dh /kk jk &14 d h mi &/k k jk ¼1½ ds [ k aM &¼[ k [k ½ esa ç ;q Dr 'k Cn **pk j ç f r'k r** 'k Cn **i k ¡p çf r'k r** }k jk çf rLF kk fi r f d ;s t k ,axsA ¼3½ f cg k j ewY ;o f) Z r d j vf /k fu;e] 2005 ¼v f /kf u;e 27] 2005½d s l kF k mi kc ) v uq lwph &III d k Ø ek ad 55 , oa b ldh v uql k jh ç fo f "V;k ¡ , rn~ }k jk fo yksf i r d h t k rh g SaA ¼4½ f c gk j ewY ;o f) Z r d j v f /k fu;e] 2005 ¼v f /k f u;e 27] 2005½ d s l k Fk mik c) v uq lwph &III d e sa , d u;k Ø e l a[;k &1 , oa mld h v uq l k jh çf of "V;k ¡ f uE uo r~ tk sMh t k,axh ] ;F k k %& **1- v f /k f u;e ds l k Fk layX u f d lh v uq lwph esa f o f uf nZ "V f d lh o Lrq ds f l ok ; dsUnz h ; f c Øh d j v f /k f u;e] 1956 dh /kk jk &14 esa ;F k k f o f uf nZ "V o Lrq , ¡A ** ¼5½ f cg k j ewY ;o f) Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005½ dh /kk jk &14 d h mi &/k k jk ¼1½ ds [ k aM &¼?k ½ esa ç ;q Dr 'k Cn **l k <+s pk S ng ç f r'k r** 'k Cn **i Unz g ç fr'k r** }k jk ç f rLFk kf i r fd ;s t k ,axsA 4444 ---- f c g k j ewY ;o f )Z r d j v f /k fu ;e] 2005 ¼v f /k f u;e 27] 2005½f c g k j ewY ;o f )Z r d j v f /k fu ;e] 2005 ¼v f /k f u;e 27] 2005½f c g k j ewY ;o f )Z r d j v f /k fu ;e] 2005 ¼v f /k f u;e 27] 2005½f c g k j ewY ;o f )Z r d j v f /k fu ;e] 2005 ¼v f /k f u;e 27] 2005½ esa /k k jk &15esa /k k jk &15esa /k k jk &15esa /k k jk &15 x d k v Ur% LFk k i uA &x d k v Ur% LFk k i uA &x d k v Ur% LFk k i uA &x d k v Ur% LFk k i uA &fc gk j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u;e 27] 2005½ d h /kk jk &15[ k ds c k n f uE uf yf [ k r , d u;h /k k jk &15 x t k sM+h t k , xh %& ** 1 5x1 5x1 5x1 5x ---- M so yi j d s ek ey s esa M so yi j d s ek ey s esa M so yi j d s ek ey s esa M so yi j d s ek ey s esa d j nk f ;R o dk lek fg rh d j.k &d j nk f ;R o dk lek fg rh d j.k &d j nk f ;R o dk lek fg rh d j.k &d j nk f ;R o dk lek fg rh d j.k &b l v f /k f u;e esas v Urf o Z "V f d lh ç f rdwy c k r d s g ksrs g q , H kh ] , oa b l c ko r c uk ;s x;s f u;ek sa d s v /k h u] jk T; l jd k j] v f /k lwpuk }k jk ,sl h 'k rksZ a , oa ç f rca/k ksa d s v /k h u t ks v f /kl wpuk ds ek /;e l s fo fg r fd ;s t k ;¡] fd l h Mso yi j dks v f /k f u;e ds v /kh u mld s }k jk Hk q xrs; d j d s c nys] i k ¡p ç f r'k r ls v uf /k d nj i j t S lk f d vf /k lwpuk esa f o f g r f d ;k tk ;] d j d s lek f g rh d j.k ds : i esa] d jk j esa f o f uf nZ "V lE iw.k Z d qy jk f 'k ;k mDr d jk j ds l ac a/k esa LVk Ei M~ ;wVh ds ç ;k st u ds f y, f of uf nZ "V ewY ;] t k s Hk h mPprj g ks] d s H kq xrk u d h v uq ef r ns ld sxh A ** 5555 ---- f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½ d h /k k jk &35f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½ d h /k k jk &35f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½ d h /k k jk &35f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½ d h /k k jk &35 e sa l a'k ks/k uA &e sa l a'k ks/k uA &e sa l a'k ks/k uA &e sa l a'k ks/k uA & ¼1½ f c g kj ewY ;o f )Z r d j vf /k f u;e] 2005 ¼v f /kf u;e 27] 2005½d h /kk jk&35 d h mi &/kk jk ¼1½ ds [ kaM &¼x½ d s Ø ek ad &¼IX½ d s c k n f uE uf yf [k r , d u;k Ø ek ad &¼X½ t ksM +k t k, xk %& **¼X½ M so yi j d s ek eys esa H k wf e d k ewY ; t S l k f d fo fg r jh f r l s f o f uf nZ "V fd ;k tk ;A ** ¼2½ f c gk j ewY ;o f) Z r d j v f/k f u;e] 2005 ¼v f /kf u;e 27] 2005½d h /kk jk &35 d h mi &/k k jk ¼1½ ds [ k aM &¼x½ d s c k n f uE uf yf [k r ,d u;k [ kaM &¼xx½ t k sM +k t k, xk %& **¼xx½ [ k aM &¼x½ esa f d l h c k r d s gk srs g q, H kh ] t gk ¡ lao snd ;F k ksf pr ys[ k k &i q Lr d k la/k k j.k ug ha d jrk gS v F ko k muds }k jk l a/k kf jr ys[ k k &iq Lr l s J e , oa v U; l so kv ksa , o a [ kaM &¼x½ e sa mY ysf [ k r v U; enk sa d s ç H k k j e sa f d ;s x;s o k Lrf od [ k pZ d k vk d yu ugh a gk s] d k ;Z laf o nk vFk o k blds f d l h Hk k x ds ewY ; d s lac a/k esa] J e ,o a v U; l so k vksa v k S j ,sl s en ds ç H kk j d h jk f 'k ] d Vk S rh d s mís'; l s] ,sl s ç f r'k r ds v k /k k j ij f of uf 'pr g ksxh ] t ks b l f uf eŸk fo fg r d h t k ;A ** 6666 ---- f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] f c g k j ewY ;o f )Z r d j v f /k f u;e] 2005 ¼v f /k f u; e 27] 2005½ d h /k k jk &362005½ d h /k k jk &362005½ d h /k k jk &362005½ d h /k k jk &36 e sa l a'k ks/k uA &e sa l a'k ks/k uA &e sa l a'k ks/k uA &e sa l a'k ks/k uA & ¼1½ f c g kj ewY ;o f )Z r d j v f /kf u;e] 2005 ¼v f /kf u;e 27] 2005½d h /k k jk 36esa 'k Cn , oa vad **c h ls /k kjk &16 ;k /kk jk &17 d s v /k h u O;k Sg k jh dk s v uq Ks; f uo s'k d j ds ç f rnk ; d h dq y jd e v fH kçsr g S ** ds c k n ç ;q Dr *iw.k Z f o jk e* dk s *d ksyu* }k jk çf rLF kk fi r f d ;k t k ;sxk v k S j f uE uf yf [k r ,d i jUrq d t k sM+k t k , xk %& 3 �बहार गजट (असाधारण), 12 अगः तअगः तअगः तअगः त 2016 ^^i jUrq d ksb Z O;kS gk jh ] f t li j /k k jk &35 d h mi &/k k jk ¼1½ dk [ k aM &¼xx½ yk xw g ksrk g ks] d s d jk /k s; v ko Ù kZ i j H kq xrs; d j 10 ç f r'k r d h nj l s l axf .k r f d ;k tk , xkA ** 7777 ---- f c g k j ewY ;o f )Z r d j v f /f c g k j ewY ;o f )Z r d j v f /f c g k j ewY ;o f )Z r d j v f /f c g k j ewY ;o f )Z r d j v f / k f u ;e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &41esa l a'k ks/k uA &k f u ;e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &41esa l a'k ks/k uA &k f u ;e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &41esa l a'k ks/k uA &k f u ;e] 2005 ¼v f /k f u;e 27] 2005½ d h /k k jk &41esa l a'k ks/k uA & ¼1½ fc gk j ewY ;o f )Z r d j v f /kf u;e] 2005 ¼v f /kf u;e 27] 2005½ d h /k k jk 41 dh mi &/kk jk ¼1½ esa ç ;q Dr 'k Cn **i k ¡p ç f r'k r** 'k Cn **v k B ç f r'k r** }k jk ç f rLF k kf i r f d ;s t k, axsA fcgkj&jkT;iky ds vkns'k ls] eukst dqekj] ljdkj ds la;qDr lfpoA 1 2 v xL r 2 01 6 la0 ,y0th0&01&11@2016@149@yst%A—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 11 vxLr 2016 dks vuqer fcgkj ewY;of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2016 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] eukst dqekj] ljdkj ds la;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 �बहार गजट (असाधारण), 12 अगः तअगः तअगः तअगः त 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. ———— अधी(कअधी(कअधी(कअधी(क, सिचवालयसिचवालयसिचवालयसिचवालय मुिणालयमुिणालयमुिणालयमुिणालय, �बहार�बहार�बहार�बहार, पटनापटनापटनापटना �ारा�ारा�ारा�ारा ूकािशतूकािशतूकािशतूकािशत एवंएवंएवंएवं मु.ित।मु.ित।मु.ित।मु.ित। �बहार�बहार�बहार�बहार गजटगजटगजटगजट (असाधारणअसाधारणअसाधारणअसाधारण) 665-571+400-ड$ड$ड$ड$0ट$ट$ट$ट$0पीपीपीपी0।।।। Website: http://egazette.bih.nic.in