Notification No. 10 /2021– State Tax (Rate)

‘‘3क 33012400, The 30th September 2021 Notification No. 10 /2021– State Tax (Rate) 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 29 th 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, Following essential oils other than those of citrus fruit namely: - a. Of peppermint (Menthapiperita); b. Of other mints : Spearmint oil (ex-menthaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil Any Unregistered Person Any Registered Person."; (ex-menthasylvestries), Bergament oil (ex-mentha citrate). 2. This notification shall come into force on the 1 st day of October, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 10)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in