THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 491, No. 14/2022- State Tax (Rate) Dated 30th December, 2022

In exercise of the powers conferred by subsection (3) of section 9 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. 4/2017-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, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: -

(1)

(2)

(3)

(4)

(5)

" 3A.

33012400, 330125 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90

Following essential oils other than those of citrus fruit namely: -

(a) Of peppermint (Mentha piperita);

(b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis

Any unregistered person

Any registered person"

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.