In exercise of the powers conferred by subsection (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, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 1/2017-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, -

i. in Schedule I -2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: -

"Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ";

ii. in Schedule II -6%,after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

iii. in Schedule III -9%,against S. No. 302A, in column (3), at the end, the brackets and words"[other than pencil sharpeners]" shall be inserted.

2. This notification shall come into force on the 1stday of March, 2023.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.