THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 279 Notification no. 25/2018- State Tax (Rate) Dated 31st December 2018

In exercise of the powers conferred by subsections (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification No.2/2017 - State Tax (Rate), dated the 29th June, 2017 of Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number. 545, dated the 29th June, 2017, namely:-

In the said notification, -

1. In the schedule,

i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-

"43A	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption";

ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"121A

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated";

iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"153

Any chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State/ Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are used for public or charitable cause".

2. This notification shall come into force on the 1st January, 2019.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.