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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification S.O. 347 No. 14/2023- State Tax (Rate) Dated 19th October 2023

In exercise of the powers conferred by sub-section (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.13/2017-State Tax (Rate), dated the 29thJune, 2017, published in the Bihar Gazette, Extraordinary, vide number 556, dated the 29thJune, 2017, namely:

In the said notification, in the Table, -

(i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)"shall be inserted;

(ii) against serial number 5A, in column (2), after the words "Services supplied by the Central Government", the words and brackets "[excluding the Ministry of Railways (Indian Railways)]" shall be inserted.

2. This notification shall come into force with effect from the 20th day of October, 2023.

By the order of Governor of Bihar,

Dr. Pratima.

Commissioner State Tax-cum-Secretary.