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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 77, Dated 31st March 2022

In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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. S.O. 52, dated the 7th March, 2019, published in the Bihar Gazette, Extraordinary, vide number 345, dated the 7th March, 2019, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"4.

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

5.

6901 00 10 Bricks of fossil meals or similar siliceous earths

6.

6904 10 00 Building bricks

7.

6905 10 00 Earthen or roofing tiles".

2. This notification shall come into force on the 1st day of April, 2022.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.