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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 119 dated the 19th July 2017

In notification number 1/2017 State Tax (Rate), dated the 29th June, 2017, of the Commercial Taxes Department, Government of Bihar, published in the Gazette of Bihar, Extraordinary, vide S.O. 65, dated the 29th June, 2017,-

(i) in Schedule I 2.5%,-, in column (3) of serial number 35, for "Coffee, whether or not roasted or decaffeinated", read "Coffee roasted, whether or not decaffeinated";

(ii) in Schedule I 2.5%, after serial number 103, insert,-

"103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]";

(iii) in Schedule I 2.5%,-, in column (3) of serial number 165, in column (2), for "2710 19 00", read "2711 19 00";

(iv) in Schedule I 2.5%,-, in column (3) of serial number 234, in column (2), for "84 or 85", read "84, 85 or 94";

(v) in Schedule II - 6%, after serial number 16, insert,-

"16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried" ;

(vi) in Schedule II 6% in column (3) of serial number 47, in column (2), for "2202 90 10", read "2202 99 10";

(vii) in Schedule II 6% in column (3) of serial number 48, in column (2), for "2202 90 20", read "2202 99 20"; (viii) in Schedule II 6% in column (3) of serial number 49, in column (2), for "2202 90 90", read "2202 99 90";

(ix) in Schedule II 6% in column (3) of serial number 50, in column (2), for "2202 90 30", read "2202 99 30";

(x) in Schedule IV 14%, after serial number 163, insert,-

"163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc".

2. This corrigendum 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.