THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 09 /2021- State Tax (Rate), S.O. 139, dated 30th September 2021

In exercise of the powers conferred by subsection (1) of section 11 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. 02/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 545, dated the 29th June, 2017, namely:-

In the said notification, in the Schedule, for S. No. 86 and entries relating thereto, the following S. No. and entries thereto shall be substituted, namely: -

"86.

1209

Seeds, fruit and spores, of a kind used for sowing

Explanation: This entry does not cover seeds meant for any use other than sowing.";

2. This notification shall come into force on the 1st day of October, 2021.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.