THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 115, Notification No.18/2017-State Tax (Rate) dated the 19th July 2017

In exercise of the powers conferred by subsection (1) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the notification No.1/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:-

Amendments

2. In the said notification,-

(i) in Schedule I – 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and corresponding entries in columns (2) and (3) shall be inserted, namely:-

(1)	(2)	(3)
"182A	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers";

(ii) in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the corresponding entries in column (2) & (3) shall be omitted."

3. This notification shall come into force with effect from the 1st day of July, 2017.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.