The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
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Body Notification No. S.O. 272, dated 20th November, 2018

In exercise of the powers conferred by sub-section (1) of Section 17 of The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 the Governor of Bihar is pleased to make the following amendments in the schedule appended to the said Act, namely :-

1. In the Schedule,-

(i) for Serial. No. 2 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: -

Dealers registered under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) or Dealers registered only under the Central Sales Tax Act, 1956 (74 of 1956) or Dealers registered under the Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)

Two Thousand and Five Hundred Rupees per annum"

2. This notification shall come into force with effect from the date of its issuance.

By order of the Governor of Bihar,

DR. PRATIMA,

Commissioner State Tax-cum-Secretary