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ॢबहर गजट

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2 क०तZक 141 श

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———

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ॢबहर गजट [सधरण 24 [Ç त३बर 21

24 vDrwcj 2019

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———

The 24th October 2019

S.O. 392, Dated 24th October 2019— In exercise of the powers conferred by Section

14 of Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of

Bihar is pleased to make the following amendments to Commercial Taxes Department

Notification Number S.O. 147, Dated 7th September, 2017 (referred to as the “said

notification” in this notification) and specify that the tax on the goods mentioned in column

(2) of serial no. 1 and 2 of the said notification shall be levied at the rate specified in column

(3) subject to the conditions & restrictions specified in column (4) of the Table given below.

Table

Sl.

No.

Description of goods

Rate

(in percent)

Conditions & restrictions

(1)

(2)

(3)

(4)

1

Motor spirit (petrol)

26.00

If Sale price does not exceed Rs.65 per litre

22.00

If Sale price exceeds Rs.65 per litre

2

High Speed Diesel Oil

and Light Diesel Oil

19.00

If Sale price does not exceed Rs.64 per litre

15.00

If Sale price exceeds Rs.64 per litre

2. This notification shall come into force with effect from its issuance.

[F. No. Bikri-Kar/Sansodhan-05/2018-3178]

By the order of Governor of Bihar

Dr. Pratima

Commissioner State Tax - Cum-Secretary.

————

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