In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act"), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-
Table
(ii) Canula for use with ventilators
2. This notification shall remain in force upto and inclusive of the 30th September, 2021.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
S.O. 126 Dated 3rd August 2021
In the notification of the Commercial Taxes Department No. 05/2021-State Tax (Rate), dated the 14th June, 2021, published in the Bihar Gazette, Extraordinary, vide number 518 dated the 14th June, 2021, on page 3, in the Table, against Sl. No. 8, in column (2), for "3804 94", read "3808 94".