Ǔनबंधन संÉ या पी0टȣ0-40

असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

15 वैशाख 1948 (श0)

(सं0 पटना 432) पटना, मंगलवार 5 मई 2026

———

4 ebZ 2026

,lŒ vksŒ 110] fnukad 5 ebZ 2026—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e 12]

2017½ dh /kkjk 9 dh mi&/kkjk (1) rFkk /kkjk 15 dh mi&/kkjk (5) }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 flracj 2025] ftls fcgkj xtV vlk/kkj.k vad la[;k 1513] fnukad 17 flracj

2025] }kjk izdkf”kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la”kks/ku djrs gSa] vFkkZr~%&

¼d½ vuqlwph I & 2-5% esa] &

¼i½ Øe la[;k 150 ds le{k] LraHk ¼2½ esa izfo’Vh ds LFkku ij ^^2202 99 21] 2202 99 29^^

izfrLFkkfir fd;k tk,xk(

¼ii½ Øe la[;k 151 ds le{k] LraHk ¼2½ esa izfo’Vh ds LFkku ij ^^2202 99 31] 2202 99 39^^

izfrLFkkfir fd;k tk,xk(

¼[k½ vuqlwph III & 20% esa] &

¼i½ Øe la[;k 2 ds le{k] LraHk ¼2½ esa izfo’Vh ds LFkku ij ^^2202 99 90] 2202 99 91] 2202

99 99^^ izfrLFkkfir fd;k tk,xk(

¼ii½ Øe la[;k 3 ds le{k] LraHk ¼2½ esa izfo’Vh ds LFkku ij ^^2202 99 91] 2202 99 99^^

izfrLFkkfir fd;k tk,xk(

2- ;g vf/klwpuk 1 ebZ] 2026 ls izo`Ùk le>h tk,xhA

2

ǐबहार गजट (असाधारण), 5 मई2026

4 ebZ 2026

,lΠvksΠ110] fnukad 5 ebZ 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

The 4^th May 2026

Notification No. 01/2026- State Tax (Rate)

S.O. .110, Dated 5^th May 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 further amendments in the Commercial Tax Department notification No. 09/2025- State

Tax (Rate) dated 17th September, 2025, published in the Bihar Gazette Extraordinary, vide No.

1513 dated 17th September, 2025, namely—

In the said notification, -

(a) in Schedule I – 2.5%,

(i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202

99 29” shall be substituted;

(ii) against S. No. 151, for the entry in column (2), the entry “2202 99 31, 2202

99 39” shall be substituted;

(b) In Schedule III – 20%,

(i) against S. No. 2, for the entry in column (2), the entry “2202 99 90, 2202 99

91, 2202 99 99” shall be substituted;

(ii) against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99

99” shall be substituted.

2. This notification shall deemed to come into force from the 1^st May, 2026.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-22) 01)]

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) 432-571+10-डी0टȣ0पी0।

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