BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 149 dated 7th September 2017

In exercise of the powers conferred by clause (a) of sub-section (1) of Section 13 of the Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of Bihar is pleased to direct that tax on the sale of goods specified in column (2) of the following Table shall be levied at the point or points in a series of sales specified in column (3) of the said Table:-

Table

Sl. No.	Description of goods	Stage at which said tax is to be levied
(1)	(2)	(3)
1	Motor spirit (petrol)	(a) At the point of sale by importer if the goods are imported from outside Bihar or at the point of sale by manufacturer if the goods are manufactured in Bihar or, (b) at the point of sale by oil companies to the retailer or direct to the consumers, if goods are sold by these companies.
2	High Speed Diesel Oil	Do
3	Natural Gas	(a) At the point of sale by importer if the goods are imported from outside the State, (b) at the point of sale by manufacturer if the goods are manufactured in Bihar, and (c) in all other cases, at the first point of sale in the State of Bihar.
4	Aviation Turbine Fuel	Do
5	Petroleum Crude	At each point in a series of sales in the State of Bihar.

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.