THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 98, No. 03/2020- State Tax (Rate) Dated 30th March 2020

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 I - 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II - 6%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-

"75A.

3605 00 10

All goods";

(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted; (c) in Schedule III - 9%,-

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry "All goods" shall be substituted;

2. This notification shall come into force with effect from the 1st day of April, 2020.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.