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BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 147 dated 7th September 2017

In exercise of the powers conferred by Section 14 of Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of Bihar is pleased to specify that the tax on the goods mentioned in column (2) of the following Table shall be levied at the rate specified on column (3) of the said Table subject to the conditions & restrictions specified in column (4) of the said Table.

Table

Sl. No. Description of goods Rate (in percent) Conditions and Restricitons
(1) (2) (3) (4)
1 Motor spirit (petrol) 22.20 -
2 High Speed Diesel Oil 15 -
3 Natural Gas 20 -
4 Aviation Turbine Fuel 29 -
5 Petroleum Crude 5 -

2. This notification shall come into force with effect from the first day of July, 2017.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.