Notification No. 14/2022– State Tax (Rate)

‘‘3क 33012400, The 30th December 2022 Notification No. 14/2022– State Tax (Rate) S.O. 491, Dated 30th December 2022— In exercise of the powers conferred by sub- section (3) of section 9 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. 4/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 547, dated the 29th June, 2017, namely:- In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: - " 3A. 33012400, Following essential oils other than those of citrus fruit namely: - (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Any unregistered person Any registered person". 2. This notification shall come into force with effect from the 1stday of January, [(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 14 )] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in