THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 27/2019- State Tax (Rate), S.O. 412, dated the 31st December 2019

In exercise of the powers conferred by subsection (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 II - 6%, -

(i) S. No. 80AA and the entries relating thereto shall be omitted;

(ii) S. No. 171A and the entries relating thereto shall be omitted;

B. in Schedule III - 9%, after S. No. 163A and entries relating thereto, the following S. Nos. and entries shall be inserted namely: -

"163B	3923 or 6305	Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods;
163C	6305 32 00	Flexible intermediate bulk containers".

2. This notification shall come into force on the 1st day of January, 2020.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.