The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- 2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 6 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad [Table]6 Sl.
No.
Section under which composition levy is opted Category of registered persons Rate of tax
(1) (1A) (3) (4)
1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State
2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. of the turnover in the State
3. Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under subsections (1) and (2) of section 10 half per cent. of the turnover of taxable supplies of goods and services in the State
4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State.’’.
6. Substituted by The Bihar Goods and Services Tax (Seventh Amendment) Rules, 2020 published vide Notification No. 471 Patna dated 10th August, 2020 w.e.f. 01.04.2020. Prior to substitution table read as under:
Sl.
No.
Category of registered persons Rate of tax
(1) (2) (3) 1 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State or Union territory 2 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. of the turnover in the State or Union territory 3 Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory 2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 7 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Chapter III REGISTRATION