BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
-

Body Notification No. S.O. 147 dated 7th September 2017

In exercise of the powers conferred by Section 14 of Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of Bihar is pleased to specify that the tax on the goods mentioned in column (2) of the following Table shall be levied at the rate specified on column (3) of the said Table subject to the conditions & restrictions specified in column (4) of the said Table.

Table

Sl. No.	Description of goods	Rate (in percent)	Conditions and Restricitons
(1)	(2)	(3)	(4)
1	Motor spirit (petrol)	23.58 percent or Rupees 16.65 per litre, whichever is higher
2	High Speed Diesel Oil and Light Diesel Oil	16.37 percent or Rupees 12.33 per litre, whichever is higher
3	Natural Gas	20	-
4	Aviation turbine fuel (Other than those covered by entries 4A and 4B)	29	-
4A	Aviation turbine fuel (At RCS airports and for RCS flights from other airports located within the state)	1	Subject to the conditions notified in Commercial Taxes Department notification no. S.O. 143 Dated 05 February, 2018.
4B	Aviation turbine fuel (At Gaya Airport)	4	-
5	Petroleum Crude	5	-

2. This notification shall come into force with effect from the first day of July, 2017.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.