BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No S.O. 392, Dated 24th October 2019

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 make the following amendments to Commercial Taxes Department Notification Number S.O. 147, Dated 7th September, 2017 (referred to as the "said notification" in this notification) and specify that the tax on the goods mentioned in column (2) of serial no. 1 and 2 of the said notification shall be levied at the rate specified in column (3) subject to the conditions & restrictions specified in column (4) of the Table given below.

Table

Sl. No.	Description of goods	Rate (in percent)	Conditions & restrictions
(1)	(2)	(3)	(4)
1	Motor spirit (petrol)	26.00	If Sale price does not exceed Rs.65 per litre
1	Motor spirit (petrol)	22.00	If Sale price exceeds Rs.65 per litre
2	High Speed Diesel Oil and Light Diesel Oil	19.00	If Sale price does not exceed Rs.64 per litre
2	High Speed Diesel Oil and Light Diesel Oil	15.00	If Sale price exceeds Rs.64 per litre

2. This notification shall come into force with effect from its issuance.

DR. PRATIMA,

Commissioner State Tax-cum-Secretary,