Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
26 पौष 1947 (श0)
(सं0 पटना 59) पटना, शुĐवार, 16 जनवरȣ 2026
वािणÏय-कर ǐवभाग
———
अिधसूचना
16 tuojh 2026
vf/klwpuk la[;k 19@2025 jkT; dj ¼nj½
एसŒ ओŒ 58 ǐदनांक 16 tuojh 2026— fcgkj eky vkSj lsok dj vf/kfu;e]
2017 ¼fcgkj vf/kfu;e& 12] 2017½ dh /kkjk 9 dh mi /kkjk (1) vkSj /kkjk 15 dh mi&/kkjk ¼5½
}kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj jkT;iky] ifj"kn dh flQkfj”kksa ij] ,rn~ }kjk]
okf.kT;&dj foHkkx dh vf/klwpuk la[;k&09@2025& jkT; dj ¼nj½] fnukad 17 flrEcj] 2025]
ftls fcgkj xtV vlk/kkj.k vad la[;k 1513] fnukad 17 flrEcj] 2025] }kjk izdkf”kr fd;k x;k
Fkk] esa vkSj vkxs Hkh fuEufyf[kr la”kks/ku djrs gSa] vFkkZr~%&
¼d½ vuqlwph II& 9% esa Øe la- 4 vkSj mlls lacaf/kr izfof’V;ksa ds Ik”pkr~] fuEufyf[kr
Øe la- vkSj izfof’V;ka var%LFkkfir dh tk,axh] vFkkZr~% &
^^4d-
2403 19 21, 2403 19 29
chfM+;ka(^^(
¼[k½ vuqlwph III& 20% esa] Øe la- 13 vkSj mlls lacaf/kr izfof’V;ksa ds Ik”pkr~] fuEufyf[kr
Øe la- vkSj izfof’V;ka var%LFkkfir dh tk,axh] vFkkZr~%&
^^14-
2106 90 20
Ikku elkyk(
15-
2401
vofufeZr rackdw( rackdw mfPN’V ¿rackdw
ds iÙkksa dks NksM+djÀ(
16-
2402
flxkj] ps:V] flxkfjyks vkSj flxjsV]
rackdw ;k rackdw ds fodYi ls cuh(
2
ǐबहार गजट (असाधारण), 16 जनवरȣ 2026
17-
2403 (2403 19 21, 2403 19 29
ds vykok½
vU; fufeZr rackdw vkSj fufeZr rackdw
fodYi( ^^lekaxhd`r^^ ;k ^^iqujfpr^^
rackdw( rackdw fu’d’kZ vkSj lRo ¼chM+h dks
NksM+dj½(
18-
2404 11 00
Rkackdw ;k iqujfpr rackdw ;qDr eky vkSj
ngu ds fcuk “olu ds fy, vfHkizsr(
19-
2404 19 00
Rakckdw ;k fudksVhu fodYi ;qDr eky
vkSj ngu ds fcuk “olu ds fy,
vfHkiszrA^^(
¼x½ vuqlwph VII & 14% dks vkSj mlls lacaf/kr izfof’V;ksa dks yksi fd;k tkrk gSA
2- ;g vf/klwpuk 1 Qjojh] 2026 dks izo`Ùk gksxhA
[(
)]
ǐबहार-राÏयपाल के आदेश से,
संजय कुमार िसंह,
राÏय कर आयुÈ त-सह-सिचव ।
———
16 tuojh 2026
एसŒ ओŒ 58 ǐदनांक 16 tuojh 2026 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
[(
)]
ǐबहार-राÏयपाल के आदेश से,
संजय कुमार िसंह,
राÏय कर आयुÈ त-सह-सिचव ।
———
The 16th January 2026
Notification No. 19/2025–State Tax (Rate)
S.O. 58 Dated 16th January 2026— 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 amendments in the notification of the Commercial
Taxes Department notification No. 09 -State Tax (Rate), dated the 17th September, 2025
published in the Bihar Gazette, Extraordinary, vide number 1513, dated the 17th September,
2025, namely:-
In the said notification, -
(a)
in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the
following serial number and entries shall be inserted, namely: -
“4A.
2403 19 21, 2403 19 29
Biris;”;
3
ǐबहार गजट (असाधारण), 16 जनवरȣ 2026
(b)
in the Schedule III – 20%, after S. No. 13 and the entries relating thereto,
the following serial number and entries shall be inserted, namely: -
“14.
2106 90 20
Pan masala;
15.
2401
Unmanufactured tobacco; tobacco refuse
[other than tobacco leaves];
16.
2402
Cigars, cheroots, cigarillos and cigarettes,
of tobacco or of tobacco
substitutes;
17.
2403 (other than 2403
19 21, 2403 19 29)
Other manufactured tobacco and
manufactured tobacco substitutes;
homogenised or reconstituted tobacco;
tobacco extracts and essences [other than
biris];
18.
2404 11 00
Products containing tobacco or
reconstituted tobacco and intended
for inhalation without combustion;
19.
2404 19 00
Products containing tobacco or nicotine
substitutes and intended for
inhalation without combustion.”;
(c) the Schedule VII – 14%, and the entries relating thereto shall be omitted.
2. This notification shall come into force on the 1st day of February 2026.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-19) 19)]
By the order of Governor of Bihar,
Sanjay Kumar Singh,
Commissioner State Tax-cum-Secretary.
————
अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण) 59-571+10-डी0टȣ0पी0।
Website: https://egazette.bihar.gov.in