Amendment in Notification No. 2/2017 – State Tax (Rate), dated the 29th June, 2017 - 25/2018- State Tax (Rate) - S.O.279 - Bihar SGST

Commercial Tax Department The 31st December 2018 Notification no. 25/2018- State Tax (Rate) S.O.279, Dated 31st December 2018- In exercise of the powers conferred by sub-sections (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification No.2/2017 State Tax (Rate), dated the 29th June, 2017 of Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number. 545, dated the 29th June, 2017, namely:- In the said notification, - 1. In the schedule, i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:- 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption ; ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated ; iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 153 Any chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State/ Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are used for public or charitable cause . 2. This notification shall come into force on the 1st January, 2019. [(File No. Bikri kar/GST/vividh-21/2017 (Part-4) 7266)] By the order of Governor of Bihar, Dr. Pratima. Commissioner State Tax -cum-Secretary