S.O. 51 Dated 16 January 2025

16 tuojh 2025 16 tuojh 2025 lat; dqekj flag] The 16th January 2025 Notification No 02/2025- State Tax (Rate) S.O. 51 Date16 January 2025- 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 of 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, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification no. 2/2017-State Tax (Rate), dated29.06.2017, published in the Bihar Gazette, Extraordinary, vide no. 545, dated 29.06.2017, namely:- In the said notification, - (a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (b) in the Explanation, for clause (ii) and proviso appended to it, the following clause shall be substituted, namely:- “(ii) The expression ‘pre-packaged and labelled’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (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 thereunder.”. 2. This notification shall come into force with immediate effect. [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 02)] By the order of Governor of Bihar, SANJAY KUMAR SINGH, Website: http://egazette.bih.nic.in