Seeks to supersede Notification No. 15/2021-State Tax (Rate), dated the 6th December, 2021 and amend Notification No. 11/2017- State Tax (Rate), dated the 29th June, 2017 - 22/2021– State Tax (Rate) - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 31st December 2021 Notification No. 22/2021 State Tax (Rate) S.O.171, Dated 31st December 2021 - In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, and in supersession of notification of the Commercial Taxes Department notification No. 15/2021-State Tax (Rate), dated the 6th December, 2021, published in the Bihar Gazette, Extraordinary vide number 995, dated the 6th December, 2021, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. 11/2017- State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary vide number 554, dated the 29th June, 2017, namely:- In the said notification, in the TABLE, against serial number 3,- 1) in column (3),in the heading Description of Service , in items (iii),(vi),(ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 3) in column (5), in the heading Condition , the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted. 2. This notification shall come into force with effect from the 1st day of January, 2022. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 22)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary