In exercise of the powers conferred by subsection (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, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: -

"(iii) Rab,other than pre-packaged and labelled".

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

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.