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असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

26 भाġ 1947 (श0)

(सं0 पटना 1521) पटना, बुधवार, 17 िसतà बर 2025

वािण᭔य-कर िवभाग

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अिधसूचना

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ǐबहार गजट (असाधारण), 17 िसतà बर 2025

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The 17^th September 2025

Notification No. 17/2025- State Tax (Rate)

S.O. 158, Date The 17^th September 2025-- In exercise of the powers conferred by sub-

section (5) of section 9 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.

17/2017- State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette,

Extraordinary, vide number 560, dated the 29th June, 2017 , namely:-

In the said notification, after clause (iv), the following clause shall be inserted,

namely:-

“(v) services by way of local delivery except where the person supplying such

services through electronic commerce operator is liable for registration under sub

section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017”.

2. This notification shall come into force with effect from the 22^nd day of

September 2025.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-21) 17)]

By the order of Governor of Bihar,

Sanjay Kumar Singh,

Commissioner State Tax-cum-Secretary.

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अधी¢क, सिचवालय मुġणालय,

ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत ।

ǐबहार गजट (असाधारण) 1521-571+10-डी0टȣ0पी0 ।

Website: https://egazette.bihar.gov.in