THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification S.O. 353 No. 20/2023- State Tax (Rate) Dated 19th October 2023

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of 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. 5/2017- State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 548, dated the 29th June, namely:-

In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:-

(1)	(2)	(3)
"6AA.	5605	Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film";

2. This notification shall come into force with effect from the 20th day of October, 2023.

By the order of Governor of Bihar,

Dr. Pratima.

Commissioner State Tax-cum-Secretary.