�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत � \०ीन 1�43 �श�� (स�� पटन� �2�) पटन� व५ह# प०तव�र 30 �सत बर 2021 वा�ण� य-कर �वभाग ——— अ�धसूचना 30 ०सत� बर 2 21 [०धस३चन� स�È य� ���2�21�र�Îय कर �दर� eसŒ iŒ 13�, ॢदन��क 3� ०सत� बर 2�21 ॢबह�र म�ल jर स�व� कर [०ध०नयम, 2017 (2017 क� 12�� क� ध�र� � क� _प ध�र� �1� jर ध�र� 15 क� _प ध�र� �5� क� तहत "दÖ त शॢफय& क� "य'ग करत� ह१e, ॢबह�र र�Î यप�ल, पॢरषद क� ०सफ�ॢरश& क� \ध�र पर, eतदह�र�, व�०णÎय 0 कर ॢवभ�ग क� [०धस३चन� स�Èय� 01526170र�Îय0कर �दर�, ॢदन��क 2� ज३न, 2617, ०जस� ॢबह�र गजट [स�ध�रण [�क स�Èय� 544, ॢदन��क 2� ज३न, 2617 ह�र� "क�०शत ॢकय� गय� थ�, म< jर \ग� भ= ०न>न०ल०खत स�श'धन करत� ह @, यथ�:- _फ [०धस३चन� म< क. [न१स३च= I म< 0 2.5%,-
(i) Aम��क 71 jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम��क jर "ॢवॢुय�� [�तC D थ�ॢपत क� ज�e�ग=, यथ�: - “71क 1209 ]मलF क� ब=ज ब१व�^ क� [ल�व� ॢकस= [Hय _पय'ग क� ०लe”; 2 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021
(ii) Aम��क 138 स� 148 jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�;
(iii) Aम स�Èय� 186 jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम��क jर "ॢवॢुय�� [�तIDथ�ॢपत क� ज�e�ग=, यथ�: - “186क 3826 ह�^0Dप=ड ड=जल क� स�थ स०>मKण क� ०लe त�ल ॢवपणन क� प०नय& क' \प३०तZ ॢकe गe ब�य'0ड=जलM;
(iv) Aम��क 187क jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�;
(v) Aम स�Èय� 234 jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�;
(vi) स३च= 1 म<, मद स�Èय� 231 jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत "ॢवॢु क' [�तIDथ�ॢपत ॢकय� ज�eग�, यथ�: - "(232) प�>O'०लª१म�ब �क�Qड��M;
(vii) स३च= 3 म<, मद स�Èय� �ख� �2) jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत "ॢवॢु क' [�तIDथ�ॢपत ॢकय� ज�eग�, यथ�: - "(3� ॢदRय��ग' ह�र� _पय'ग ॢकe ज�न� व�ल� व�हन& क� ०लe र�S' ॢफटम<ट ॢकटM; ख. [न१स३च= II म< 0 6%, -
(i) Aम स�Èय� 80क क� स�मन�, कTलम �3) म<, "ॢवॢु क� Dथ�न पर, ०न>न०ल०खत "ॢवॢु क' "०तDथ�ॢपत ॢकय� ज�eग�, यथ�: - "ब�य'0ड=जल �ह�^0Dप=ड ड=जल क� स�थ स०>मKण क� ०लe त�ल ॢवपणन क� प०नय& क' \प३०तZ ॢकe गe ब�य'0ड=जल क� [ल�व��M;
(ii) Aम��क 122 jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�;
(iii) Aम��क 127 स� 132 jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�;
(iv) Aम��क 201 jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम स�Èय� jर "ॢवॢुय& क' [HतCDथ�ॢपत ॢकय� ज�eग�;यथ�: - “201क 84, 85 य� 94 ०न>न०ल०खत [¡य `ज�Z _पकरण& jर _नक� _Öप�दन क� प१ज W ०लe भ�ग& क� [न१सरण _Öप�दनC0 (क� जXव गXस स�य�YZ (ख� स[र `ज�Z \ध�ॢरत _पकरणZ (ग� स[र `ज�Z जनर�टरZ (घ� पवन ०मल<, पवन स�च�०लत ॢबजलF ज�नर�टर (ड]^य३i^ज=�Z (ङ� `ज�Z स�य�Y& 5 _पकरण& क� ०लe [प०शुZ (च� स[र ल�लट�न 5 स[र ल@पZ 3 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021 (छ� मह�स�गरFय तर�ग<5Îव�रFय तर�ग< `ज�Z _पकरण5प[ध�Z (ज� फ'ट' व'^ट�]क स�ल, मTÓय३ल म< [स<बल ॢकय� गय� हX य� नहF� य� पXनल& म< बन� हX ? �पु!करण" 0 यॢद ]स "ॢवॢु म< ०नॢदZु स�म�न \प३०तZ ॢकय� ज�त� हX, eक \प३०तZकत�Z ह�र�, [Hय स�म�न& क� \प३०तZ क� स�थ jर स�व�e�, ०जनम< स� eक ॢव०नॢदZु कर य'Éय स�व� हX म< _०^ल०खत त�०लक� क� Aम��क 38 क� "ॢवॢु म< [०धस३चन� स�Èय� 11/2017-र�Î य कर �दर�, ॢदन��क 2� ज३न, 2017, क� ०लe म�ल क� \प३०तZ क� म३̂ य ]स "ॢवॢु क� _ल�eय& क' fस= सभ= \प३०तZय& क� ०लe "भ�ॢरत सकल "०तफल क� समर "०तशत क� hप म< समझ� ज�eग� jर सकल "०तफल क� श�ष त=स "०तशत "भ�ॢरत _फ कर य'Éय स�व� क� म३̂ य क� hप म< समझ� ज�eग�?M;
(v) Aम��क 205क स� 265ज jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�Z
(vi) Aम��क 232 jर _सस� स�ब�०धत "ॢवॢुय& क' हट� ॢदय� ज�eग�; ग. [न१स३च= III म< 0 9%, -
(i) Aम��क 26ख jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम स�Èय� jर "ॢवॢुय�� [Hत: Dथ�ॢपत क� ज�e�ग=, यथ�: - “26ग 2601 ल[ह [यDक jर क� सHS�Ñस प�Dट�ड, भ१न� ह१\ ल[ह प�]र�]ट सॢहत? 26घ 2602 म@गन=ज [यDक& jर क� सHS�Ñस, फ� l०जनस म@गन=ज [यDक& सॢहत jर 20% य� _सस� [०धक क� म@गन=ज स�मm= क� स�थ, स३ख� वजन पर गणन� क� ज�त= हX? 4 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021 26ङ 2603 कTपर [यDक jर क� सHS�Ñस? 26च 2604 ०नकल [यDक jर क� सHS�Ñस? 26छ 2605 क'ब�^ट [यDक jर क� सHS�Ñस? 26ज 2606 e^य१०म०नयम [यDक jर क� सHS�Ñस? 26झ 2607 स=स� [यDक jर क� सHS�Ñस? 26ञ 2608 ०ज�क [यDक jर क� सHS�Ñस? 26ट 2609 ॢटन [यDक jर क� सHS�Ñस? 26ठ 2610 A'०मयम [यDक jर क� सHS�Ñस?M;
(ii) Aम स�Èय� 101 jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम स�Èय� jर "ॢवॢुय�� [Hत:Dथ�ॢपत क� ज�e�ग=, यथ�: - “101क 3915 pल�०Dटक क� [प०शु, पॢर� Éस jर DAX प?”;
(iii) Aम��क 153क jर _सस� स�ब�०धत "ॢवॢुय& क� Dथ�न पर, ०न>न०ल०खत Aम��क jर "ॢवॢुय& क' "०तDथ�ॢपत ॢकय� ज�eग�, यथ�: - “153क 4819 क�गज क� क�टZन, बTÇस, क� स, बXग jर [Hय पXॢक� ग क� ट�नर, प�परब'डZ, स�^य१ल'ज वXॢड�ग य� स�^य३ल'ज फ�]बर क� व�]स; क�य�Zलय&, द १क�न& य� ]स= तरह क� eक तरह क� क�गज य� प�परब'डZ क� बTÇस फ�]ल<, ल�टर S� jर ]स= तरह क� वDत१e�?M;
(iv) Aम स�Èय� 157 jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम स�Èय� jर "ॢवॢुय�� क' [Hत:Dथ�ॢपत ॢकय� ज�eग�, यथ�: - “157क 4906 00 00 व�Dत१कल�, ]�ज=०नयॢर�ग, jस'०गक, व�०ण०Îयक, Dथल�क५ ०तक य� ]स= तरह क� _ल�eय& क� ०लe य'जन�e� jर ०चYक�रF, म३ल hप स� ह�थ स� तXय�र ॢकe गe ह @; हDत०ल०खत m�थ; स�व�दनश=ल क�गज पर फ'ट'm�ॢफक "०तक५ ०तय�� jर प३वZग�म= क� क�बZन "०तय��? 157ख 4907 ["य१फ ड�क, र�जDव य� द�श म< म[ज३द� य� नe म१ल� क� सम�न ॢटकट ०जसम< _नक� प�स eक म�Hयत� "�़ [�ॢकत म३̂ य हX, य� ह'ग�; Dट�>प0 "भ�ॢवत क�गज; ब@कन'ट; ज�uच; DटTक, श�यर य� ब��ड "म�ण पY jर श=षZक क� सम�न दDत�व�ज �Óय३टF A� ॢडट ०DApस क� [ल�व��? 5 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021 157ग 4908 Dथ�न�Hतरण �ॢडकX ^क'म�०नय��? 157घ 4909 म१ॢ vत य� स०चY प'Dटक�डZ; Rयॢफगत [०भव�दन, स�द�श य� घ'षण�i� व�ल� म१ॢ vत क�डZ, च�ह� ०ल¸� �̧ य� ॢS०म�ग क� स�थ य� ॢबन� स०चY ह&? 157‾ 4910 कX ल<डर ]लTक सॢहत ॢकस= भ= "क�र क� कX ल<डर म१ॢ vत? 157च 4911 म१ॢ vत ०चY& jर तDव=र& सॢहत [Hय म१ॢ vत स�मm=; जXस� Rय�प�र ॢव¢�पन स�मm=, व�०ण०Îयक कX टलTग jर जXस�, म१ॢ vत प'Dटर, व�०ण०Îयक कX टलTग, म१ॢ vत ]नल� क�डZ, ०चY, ॢडª�]न jर फ'ट'm�फ, \ॢकZ ट�Çचरल ]�ज=०नयॢर�ग, jस'०गक, व�०ण०Îयक, Dथल�क५ ०तक य� ]स= तरह क� _ल�eय& क� ०लe य'जन� jर ०चYक�रF क� pय३टर क� सह�यत� स� प१नC "Dत१त ॢकe ज�त� ह @ य� क'^ [Hय _पकरण?M;
(v) Aम स�Èय� 3�z jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम��क jर "ॢवॢुय�� क' [Hत:Dथ�ॢपत ॢकय� ज�eग�, यथ�: - “398क 8601 ॢबजलF क� ब�हरF {'त स� य� ॢवस१त स�च�यक& ह�र� स�च�०लत र�ल ल'क'म'ॢटव? 398ख 8602 [Hय र�ल ]�जन; ल'क'म'ॢटव ०नॢवद�e�; जXस� ड=जल ]ल�०ÇSक ल'क'म'ॢटव, DटFम ल'क'म'ॢटव jर _सक� ट<डर? 398ग 8603 Dव0च�०लत र�लव� य� S�मव� क'च, वXन jर Sक, श=षZ 8604 क� [ल�व� [Hय? 398घ 8604 र�लव� य� S�मव� रखरख�व य� स�व� व�हन, Dव0 च�०लत य� गXर0Dवच�०लत �_द�हरण क� ०लe, क�यZश�ल�e�, A� न, ०गÑटF टX>पर, SXक ल�]नर, परF¡ण क'च jर SXक ०नरF¡ण व�हन�? 398‾ 8605 र�लव� य� S�मव� य�Y= ॢड]ब�, Dव0च�०लत नहF�; लग�ज वXन, प'Dट gॢफस क'च jर [Hय ॢवश�ष "य'जन र�लव� य� S�मव� क'च, Dव0च�०लत नहF� �श=षZक 8604 क' छ'‾कर�? 6 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021 398च 8606 र�लव� य� S�मव� म�ल वXन jर वXगन, Dव0च�०लत नहF�? 398छ 8607 र�लव� य� S�मव� ल'क'म'ॢटव य� र'०ल�ग DटTक क� ॢहDस�; जXस� ब'ग=, ॢबस�ल0ब'ग=, eÇसल jर पॢहe, jर _सक� प१ज W? 398ज 8608 र�लव� य� S�मव� SXक ज१‾न�र jर ॢफॢट�ग; र�लव�, S�मव�, स‾क&, [�तदWश=य जलम�गZ, प�ॢक} ग स१ॢ वध�i�, ब�दरग�ह "०तू�न& य� हव�^ ¡�Y& क� ०लe य��०Yक �]ल�ÇS'0मXक� ०नकल सॢहत� ०सÉन०ल�ग, स१र¡� य� य�त�य�त ०नय�Yण _पकरण; प३वZग�म= क� ॢहDस�?”;
(vi) Aम स�Èय� 447 क� स�मन�, कTलम �3� म<�"ॢवॢु क� Dथ�न पर, "ॢवॢु “बTल pव�]�ट प�न; फ� ^ट ॢटpड jर [Hय प'रस0ॢटpड प�न jर म�कZ र; फ�_� ट�न प�न, Dट�]ल'm�फ प�न jर [Hय प�न; ड१०pलक� ॢट�ग Dट�]ल�स; प�न ध�रक, प<०सल ध�रक jर सम�न ध�रक; प३वZग�म= ल�ख& क� भ�ग �कX प jर ०Çलप सॢहत�, श=षZ ��6� क� [ल�व� [Hय”, क' "०तDथ�ॢपत ॢकय� ज�eग�; घ. [न१स३च= IV म< 0 14%, -
(i) Aम��क 12क jर _सस� स�ब�०धत "ॢवॢुय& क� ब�द, ०न>न०ल०खत Aम��क jर "ॢवॢुय�� क' [Hत:Dथ�ॢपत ॢकय� ज�eग�, यथ�: - “12ख 2202 फल रस क� क�ब�न�ट�ड ॢबवर�ज य� फल रसय१फ क�ब�न�ट�ड ॢबवर�ज(M;
2. यह [०धस३चन� 1 [Çट३बर, 2021 क' ल�ग३ ह'ग=? [(स�Aस�A ॢबA�0कर5ज=eसटF5ॢवॢवध 02152017 (ख�ड 013)08 )] ॢबह�र र�Îयप�ल क� \द�श स�, डTA "०तम� र�Îय कर \य१Ç त-सह-स०चव ? 30 ०सत� बर 2 21 ,lŒ vksŒ- 138] fnukad 30 flrEcj 2021 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/kdr̀ ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&13½08½] fcgkj jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA 7 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021 The 30th September 2021 Notification No. 08 /2021– State Tax (Rate) S.O. 138, dated 30th September 2021—- In exercise of the powers conferred by subsection (1) of section 9 and sub-section (5) of section 15 of the Bihar Goods and Services Tax Act, 2017 (12 of 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. 01/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 544, dated the 29 th June, 2017, namely:- In the said notification, -
(a) in Schedule I – 2.5%, -
(i) after S. No. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “71A 1209 Tamarind seeds meant for any use other than sowing”;
(ii) S. Nos. 138 to 148 and the entries relating thereto shall be omitted;
(iii) after S. No. 186 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “186A 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel”;
(iv) S. No. 187A and the entries relating thereto shall be omitted;
(v) S. No. 234 and the entries relating thereto shall be omitted;
(vi) in List 1, after item number 231 and the entries relating thereto, the following shall be inserted, namely: - “(232) Pembrolizumab (Keytruda)”;
(vii) in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely: - " (3) Retro fitment kits for vehicles used by the disabled”;
(b) in Schedule II – 6%, -
(i) against S. No. 80A, in column (3), for the entry, the following entry shall be substituted, namely: - “Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)”;
(ii) S. No. 122 and the entries relating thereto shall be omitted;
(iii) S. Nos. 127 to 132 and the entries relating thereto shall be omitted;
(iv) after S. No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “201A 84, 85 or 94 Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp; 8 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021
(g) Ocean waves/tidal waves energy devices/ plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-State Tax (Rate), dated 29 th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy percent. of the gross consideration charged for all such supplies, and the remaining thirty percent. of the gross consideration charged shall be deemed as value of the said taxable service.”;
(v) S. Nos. 205A to 205H and the entries relating thereto shall be omitted;
(vi) S. No. 232 and the entries relating thereto shall be omitted;
(c) in Schedule III – 9%, -
(i) after S. No. 26B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “26C 2601 Iron ores and concentrates, including roasted iron pyrites. 26D 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26E 2603 Copper ores and concentrates. 26F 2604 Nickel ores and concentrates. 26G 2605 Cobalt ores and concentrates. 26H 2606 Aluminium ores and concentrates. 26I 2607 Lead ores and concentrates. 26J 2608 Zinc ores and concentrates. 26K 2609 Tin ores and concentrates. 26L 2610 Chromium ores and concentrates.”;
(ii) after S. No. 101 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “101A 3915 Waste, Parings and Scrap, of Plastics.”; 9 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021
(iii) for S. No. 153A and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: - “153A. 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.”;
(iv) after S. No. 157 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “157A. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
157B. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips).
157C. 4908 Transfers (decalcomanias).
157D. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
157E. 4910 Calendars of any kind, printed, including calendar blocks.
157F. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.”;
(v) after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “398A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 398B 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. 398C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604. 10 ॢबह�र गजट �[स�ध�रण� 30 �सत बर 2021 398D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). 398E 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). 398F 8606 Railway or tramway goods vans and wagons, not self-propelled. 398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. 398H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.”;
(vi) against S. No. 447, in column (3), for the entry, the entry “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.”, shall be substituted;
(d) in Schedule IV – 14%, -
(i) after S. No. 12A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “12B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.”;
2. This notification shall come into force on the 1 st day of October, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 08)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary. ———— [ध ¡क� स०चव�लय म१�ण�लय� ॢबह�र� पटन� ह�र� क�०शत eव# म१ॢ �त? ॢबह�र गजट '[स�ध�रण( 827)5+1+10)ड ट. प ? Website: http://egazette.bih.nic.in