Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
10 माघ 1947 (श0)
(सं0 पटना 90) पटना, शुĐzवार, 30 जनवरȣ 2026
वािणǛ-कर िवभाग
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30 tuojh 2026
,l0 vks0 73] fnukad 30 tuojh 2026—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e 12]
2017½ dh /kkjk 11 dh mi /kkjk (1) }kjk iznÙk '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[;k&26@2018&jkT; dj ¼nj½] fnukad 31 fnlacj
2018] ftls fcgkj xtV vlk/kkj.k vad la[;k 1213] fnukad 31-12-2018] }kjk izdkf”kr fd;k x;k Fkk] esa
fuEufyf[kr la”kks/ku djrs gSa] ;Fkk%&
mDr vf/klwpuk esa] Li’Vhdj.k esa] [kaM¼x½ ds fy,] fuEufyf[kr [kaM izfrLFkkfir fd;k tk,xk] vFkkZr~%&
^^¼x½
ls vfHkizk; vf/klwpuk la[;k 45@2025&lhek “kqYd] fnukad 24 vDVwcj] 2025
Hkkjr ds jkti=] vlk/kkj.k] Hkkx II, [kaM 3] mi&[kaM ¼i½ esa izdkf”kr] ds rkfydk I ls layXu
lwph 13] 14 vkSj 15 esa mfYyf[kr fudk; ls gSa(^^
2- ;g vf/klwpuk 1 uoacj] 2025 ls ykxw gksxhA
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2
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
,lŒ vksŒ 73] fnukad 30 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
[(la0la0 fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&22½ 20 )]
fcgkj jkT;iky ds vkns”k ls]
lat; dqekj flag]
jkT;&dj vk;qDr&lg&lfpoA
The 30th January 2026
Notification No 18/2025- State Tax (Rate)
S.O. 73, Dated 30th January 2026— In exercise of the powers conferred by
sub-section (1) of section 11 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 Commercial Tax Department notification
No. 26/2018- State Tax Rate dated 31st December, 2018, published in the Bihar Gazette
Extraordinary, vide No. 1213 dated 31.12.2018, namely:—
In the said notification, in the Explanation, for clause (c), the following clause
shall be substituted, namely:—
“(c)
“Nominated Agency” means entities mentioned in Lists 13, 14 and 15
appended to Table I of notification No. 45/2025- Customs, dated the
24th October, 2025 published in the Gazette of India, Extraordinary,
Part II, Section 3 Sub-section (i);”
2. This notification shall come into force on the 1st day of November, 2025.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-22) 20)]
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) 90-571+10-डी0टȣ0पी0।
Website: https://egazette.bihar.gov.in