In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, and in supersession of notification of the Commercial Taxes Department notification No. 14/2021-State Tax (Rate), dated the 6th December, 2021, published in the Bihar Gazette, Extraordinary, vide number 994, dated the 6th December, 2021, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 01/2017- 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 225 and the entries relating thereto shall be omitted;

b. in Schedule II - 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

2. This notification s hall come into force on the 1st day of January, 2022.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.