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 number S.O. 65, dated the 29th June, 2017, issued by the State Government, on the recommendations of the Council, in exercise of the powers under subsection (1) of section 9 of the Bihar Goods and Services Tax Act, 2017,—

1. (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive);
2. (ii) state tax at the rate of six percent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive).

1. (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.