Section 18 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
18. Retrospective exemption from, or levy or collection of State tax in certain cases.—
(1)Notwithstanding anything contained in the notification of the Commercial Taxes Department notification No. 8.0. 65, dated the 297 June, 2017 issued by the State Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the principal Act, no state tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the Ist day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive).(2)No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.
