Seeks to amend Notification No. 02/2017-State Tax (Rate), dated the 29th June, 2017 - 07/2022– State Tax (Rate) - Bihar SGST

COMMERCIAL TAX DEPARTMENT The 15th July 2022 Notification No. 07/2022 State Tax (Rate) S.O.110, Dated 15th July 2022 - In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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. 02/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 545, dated the 29th June, 2017, namely:- In the said notification, (A) in the Schedule, - (i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the words other than those put up in and ending with the words conditions as in the ANNEXURE I] , the words , other than prepackaged and labelled shall be substituted; (ii) against S. No. 26, for the entry in column (3), the entry Curd, Lassi, Butter milk, other than pre-packaged and labelled shall be substituted; (iii) against S. Nos. 27,29, 30B, 45, 46A, in column (3), for the portion beginning withthe words other than those put up in and ending with the words conditions as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (iv) against S. No. 46B, in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning with [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre-packaged and labelled shall be substituted; (vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre-packaged and labelled shall be substituted; (vii) against S. No. 94, for the entry in column (3), the entry (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery,other than prepackaged and labelled.; (ii) Khandsari Sugar,other than prepackaged and labelled shall be substituted; (viii) against S. No. 95, in column (3), after the word Murki , the words and symbols , other than pre-packaged and labelled shall be inserted; (ix) against S. No. 97A, in column (3), for the portion beginning with the words other than those put up and ending with the words as specified in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (x) against S. No. 99, in column (3), the word purified, shall be omitted; (xi) against S. No. 108, in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre-packaged and labelled shall be substituted; (xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted; (xiv) against S. No. 132A, in column (3), for the portion beginning with the words other than those put up and ending with the words as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (xv) S. No. 141 and the entries relating thereto shall be omitted; (B) after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made there under. . 2. This notification shall come into force on the 18th day of July, 2022. [(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 07)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.