THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification S.O. 350 No. 17/2023- State Tax (Rate) Dated 19th October 2023

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, NotificationNo.1/2017-State Tax (Rate), dated the 29thJune, 2017, published in the Bihar Gazette, Extraordinary, vide number 544 dated the 29thJune, 2017, namely:-

In the said notification, -

(A) in Schedule I - 2.5%, -

(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries

shall be inserted, namely: -

(1)	(2)	(3)
"92A.	1703	Molasses";

(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries

shall be inserted, namely: -

(1)	(2)	(3)
"96A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled";

(B) in Schedule III - 9%,

(i) against S. No. 13, in column (3), for the words and figures "of heading 1905", the words and figures "of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled " shall be substituted;

(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)
"25A.	2207 10 12	Spirits for industrial use";

(C) in Schedule IV - 14%, S. No. 1 and the entries relating thereto shall be omitted.

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.