Seeks to amend Notification No. 04/2017-State Tax (Rate), dated the 29th June, 2017 - 10/2021– State Tax (Rate) - Bihar SGST

COMMERCIAL TAX DEPARTMENT Notification No. 10/2021 State Tax (Rate) The 30th September 2021 S.O. 140, dated 30th September 2021- In exercise of the powers conferred by sub-section (3) of section 9 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 of the Commercial Taxes Department notification No. 04/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 547, dated the 29th June, 2017, namely:- In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person ; 2. This notification shall come into force on the 1st day of October, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 10)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.