BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 127, dated 18th May 2020

In exercise of the powers conferred by clause (c) of Section 14 of Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of Bihar is pleased to make the following amendments to Commercial Taxes Department Notification Number S.O. 147, Dated 7th September, 2017 (referred to as the "said notification" in this notification) and specify that the tax on the goods mentioned in column (2) of serial no. 1 and 2 of the said notification shall be levied at the rate specified in column (3) of the Table given below.

Table

Sl. No.	Description of goods	Rate	Conditions & restrictions
(1)	(2)	(3)	(4)
1	Motor spirit (petrol)	26 percent or Rupees 16.65 per litre, whichever is higher	-
2	High Speed Diesel Oil and Light Diesel Oil	19 percent or Rupees 12.33 per litre, whichever is higher	-

2. This notification shall come into force from the next day of its issuance.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax - Cum-Secretary.