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 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29th June, 2017, namely:-

In the said notification, -

(A) in Schedule II - 6%, -

(i) after serial number 121 and the entries relating thereto, the following

serial number and entries shall be inserted, namely:-

(ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(B) in Schedule III - 9%, -

(i) for serial number 153A and the entries relating thereto, the following

serial number and entries shall be substituted, namely: -

(ii) against serial number 224, after the word "equipment", the words and symbols"; other than Milk cans made of Iron, or Steel" shall be inserted;

(iii) against serial number 235, in column (3), at the end, for the words, "and wood burning stoves of iron or steel", the words, " ,wood burning stoves of iron or steel, and solar cookers" shall be substituted;

(iv) against serial number 273, after the words "boxes, etc.", the words and symbols ";other than Milk cans made of Aluminium" shall be inserted;

(v) against serial number 275A, after the words "Utensils", the words and symbol ";Milk cans made of Aluminium" shall be inserted;

(vi) against serial number 378A, in column (3), for the words and symbol "domestic purposes;", the words, symbol and brackets "domestic purposes [other than solar cookers];" shall be substituted;

(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:-"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'prepackaged and labelled'.".

2. This notification shall come into force on the 15th day of July, 2024.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.