THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 349, Dated 31st July 2019

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 of the Commercial Taxes Department notification No.1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 2.5%,-

(i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"234B

8504

Charger or charging station for Electrically operated vehicles";

(ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"242A

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation .- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.";

(b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted;

(c) in Schedule III - 9%, against serial number 375, in the entry in column (3), after the word "inductors", the words ", other than charger or charging station for Electrically operated vehicles" shall be inserted.

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

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.