नबंधन सं या पी0ट0-40

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ॢबहर सरकर हर क०शत

1 पष 143 श

(स पटन 1) पटन, श१वर, 31 ॢदस" बर 221

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,l0 vks0 170] fnukad 31 fnlEcj 2021&fcgkj eky vkSj lsok dj vf/kfu;e] 2017 (fcgkj

vf/kfu;e&12] 2017) dh /kkjk 9 dh mi/kkjk (1) vkSj /kkjk 15 dh mi/kkjk (5) ds rgr iznRr 'kfDr;ksa dk iz;ksx

djrs gq,] fcgkj jkT;iky] ifj"kn dh flQkfj'kksa ds vk/kkj ij ,rn~}kjk] okf.kT;&dj foHkkx dh vf/klwpuk

la- 14@2021& jkT; dj (nj)] fnukad 06 fnlEcj] 2021] ftls fcgkj jkTki= vlk/kkj.k vad la[;k 994] fnukad

06 fnlEcj] 2021] }kjk izdkf'kr fd;k x;k Fkk] dk vf/kØe.k djrs gq,] ,rn~}kjk] okf.kT;&dj foHkkx dh

vf/klwpuk la- 01@2017& jkT; dj (nj)] fnukad 29 twu] 2017] ftls fcgkj jkTki= vlk/kkj.k vad la[;k 544]

fnukad 29 twu] 2017] esa vkxs fuEufyf[kr la'kks/ku djrs gSa] vFkkZr~%&

mDr vf/klwpuk esa]&

d- vuqlwph I - 2.5% esa] dz- la- 225 vkSj mlls lacaf/kr izfof"V;ksa dks fujLr fd;k tk,xk(

[k- vuqlwph II - 6% esa] dze la[;k 171 vkSj mlls lacaf/kr izfof"V;ksa ds ckn] fuEufyf[kr dze

la[;k vkSj izfof"V;ksa dks var% LFkkfir fd;k tk;sxk] vFkkZr~%&

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QqVfo;j] ftudk fcØh ewY; 1000 :i, izfr tksM+h ls vf/kd u gksA**

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[(सं०सं० िब-कर/जीएसटी/िविवध

2017

(खंड -13)21 )]

िबहार-रायपाल के आदेश से,

डॉŒ ितमा,

राय कर आयु त-सह-सिचव ।

ॢबहर गजट [सधरण 31 दस बर 2021

31313131 fnlEcj

fnlEcj

fnlEcj 2021

2021

,lŒ vksŒ- 170] fnukad 31 fnlEcj 2021 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds

}kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd`r ikB

le>k tk;A

[(सं०सं० िब -कर/जीएसटी/िविवध

2017

(खंड -13)21 )]

िबहार-रायपाल के आदेश से,

डॉŒ ितमा,

राय कर आयु त-सह-सिचव ।

The 31st December 2021

Notification No. 21/2021– State Tax (Rate)

S.O.170, Dated 31st December 2021— 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, and in

supersession of notification of the Commercial Taxes Department notification No. 14/2021-State

Tax (Rate), dated the 6^th December, 2021, published in the Bihar Gazette, Extraordinary, vide

number 994, dated the 6^th December, 2021, hereby makes the following further amendments in the

notification of the Commercial Taxes Department notification No. 01/2017- 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 number 225 and the entries relating thereto shall be

omitted;

b. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the

following serial number and entries shall be inserted, namely: -

“171A1

Footwear of sale value not exceeding Rs.1000 per pair.”

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

[(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 21)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

[ध¡क स०चवलय म१णलय

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