In exercise of the powers conferred by sub-section (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 29thJune, 2017, published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29th June, 2017, namely:-
In the said notification, -
A. in Schedule I -2.5%,
(i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
2309
(iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:-
2619
(iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
56050020
B. in Schedule II-6%, against S. No. 137, for the entry in column (3), the entry "Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-(i)real zari thread (gold) and silver thread combined with textile thread (ii)imitation zari thread or yarn known by any name in trade parlance" shall be substituted;
C. in Schedule III-9%,
(i) against S. No. 16, in column (3), for the words "toasted bread and similar toasted products", the words "toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion" shall be substituted;
(ii) against S. No. 28, for the entry in column (3), the entry "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag" shall be substituted;
2. This notification shall come into force on 27th July, 2023.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.