THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 10 /2021- State Tax (Rate) S.O. 140, dated 30th September 2021

In exercise of the powers conferred by subsection (3) of section 9 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. 04/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 547, dated the 29th June, 2017, namely:-

In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

3A.

33012400, 33012510, 33012520, 33012530, 33012540

Following essential oils other than those of citrus fruitnamely: -

a) Of peppermint (Menthapiperita); b) Of other mints : Spearmint oil (ex-menthaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate).

Any Unregistered Person

Any Registered Person.";

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.