नबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर क०शत
2 क०तZक 141 श
स पटन 11 पटन व५ह प०तवर 24 [Ç त३बर 21
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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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