Notification, 2022

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The 31st March 2022 Notification No. 01/2022– State Tax (Rate) S.O. 74, Dated 31st March 2022—In exercise of the powers conferred by sub-section (1) 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. 1/2017-State Tax (Rate), dated the 29 th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29 th June, 2017, namely:- In the said notification, -

(a) in Schedule I – 2.5%, serial numbers 225B,226, 227, 228 and the entries relating thereto shall be omitted;

(b) in Schedule II – 6%, after serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “176B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 176C 6901 00 10 Bricks of fossil meals or similar siliceous earths 176E 6905 10 00 Earthen or roofing tiles”.

2. This notification shall come into force on the 1 st day of April, 2022.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-12)01)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017