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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 294, Dated 22nd November 2017,-

In the Notification No. 1/2017 State Tax (Rate), dated the 29th June, 2017, of the Commercial Taxes Department, Government of Bihar, published in the Gazette of Bihar, Extraordinary, vide S.O. 65, dated 29th June, 2017-

(A) In Schedule I-2.5%,-

(i) in S. No.59, in column (3), for "1106 10 90", read "0713";

(ii) in S. No.61, in column (2), for "1106 10 90", read "0713";

(iii) in S.No. 92,-

(a) in column (2), for "1702", read "1702 or 1704";

(b) in column (3), for "Palmyra sugar", read "Palmyra sugar, mishri, batasha, bura";

(iv) in S.No.185, in column (3), for "Agarbatti", read "Agarbatti, lobhan";

(v) in S. No. 220, in column (3),-

(a) for "saima", read "salma";

(b) for "gotasitara", read "gota, sitara";

(c) for "glzal", read "gizai";

(vi) in S. No. 234, in column (3), after entry (g), insert "(h) Photo voltaic cells, whether or not assembled in modules or made up into panels";

(B) In Schedule II-6%,-

(i) in S.No.14, in column (3), after "shelled or peeled", insert "and desiccated coconuts";

(ii) in S.No.16, in column (3), for "Dates", read "Dates (soft or hard)";

(iii) in S.No.56, in column (3), for "serial number 1(f)", read "serial number 1(g)";

(iv) in S.No.74, in column (2), for "3302", read "3301";

(v) in S.No.231, in column (3), for "heading 9208", read "heading 9208 or 9705";

(C) In Schedule III-9%,-

(i) in S. No. 55, in column (3), for "(Fountain pen ink and Ball pen ink)", read "(other than Fountain pen ink and Ball pen ink)";

(ii) in S. No. 133, in column (3), for "Artificial fur and articles thereof", read "Artificial fur other than articles thereof";

(iii) in S. No. 233, in column (3), omit "Sewing needles";

(iv) in S. No. 247, in column (3), for "0.12.5 mm" , read "0.15 mm";

(v) in S.No.323, in column (2), for "8522 90", read "8422 90";

(vi) in S. No. 395, in column (3), for "Optical Fiber", read "Optical Fibre Cable";

(vii) in S. No. 447, in column (3), omit "and other pens";

(D) In Schedule IV-14%,-

(i) in S. No. 158, in column (3), for "optical fibres optical fibres, bundles or cables", read "optical fibres, optical fibre bundles or cables";

(ii) in S. No. 161, in column (3), for "Optical Fiber", read "Optical Fibre Cables";

(iii) in S. No. 215, in column (3), for "Video games consoles and Machines", read "Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]".

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.