THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 490, Dated 30th December, 2022

In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 2/2017-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, -

(i) against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: -

"Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]";

(ii) after S. No. 102B and the entries relating thereto, following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)
"102C	2302, 2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda".

2. This notification shall come into force with effect from the 1st day of January, 2023

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.