S.O. 455, Dated the 9th October 2024

The 9th October 2024 Notification No. 05/2024–State Tax (Rate) S.O. 455, Dated the 9th October 2024—In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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.1/2017-State Tax (Rate), dated the 29thJune, 2017, published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29thJune, 2017, namely:- In the said notification, - (a) after Schedule I-2.5%,in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: - “(233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab”; (b) in Schedule II - 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)”; (c) in Schedule III - 9%,- (i) against S. No. 16, in column (3), for the words “un-fried or un- cooked snack pellets, by whatever name called, manufactured through process of extrusion”, the words “un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products,savoury or salted” shall be substituted; (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - “435A 9401 [other than 9401 10 00 or Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles”; (d) in Schedule IV – 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “210A 9401 20 00 Seats of a kind used for motor vehicles”. 2. This notification shall come into force on the 10thday of October, 2024. [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 05)] By the order of Governor of Bihar, Sanjay Kumar Singh, Website: http://egazette.bih.nic.in