Notification No. 19/2021– State Tax (Rate)

The 30th December 2021 Notification No. 19/2021– State Tax (Rate) S.O.168, Dated 30th December 2021— In exercise of the powers conferred by sub-sections (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 29 th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 545, dated the In the said notification, in the Schedule, - (i) against S. No. 22, for the entry in column (2), the entry “0303,0304,0305,0306, 0307,0308,0309” shall be substituted; (ii) against S. No. 43B, in column (3), for the entry, the entry “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption” shall be substituted; (iii) against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be substituted; (iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - “97A 2009 89 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”; (v) S. No. 101 and the entries relating thereto shall be omitted; (vi) against S. No. 141, for the entry in column (2), the entry “8807” shall be substituted; 2. This notification shall come into force on the 1 st day of January, 2022. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 19)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in