Amendment in Notification No. 2/2017-State Tax (Rate), dated 29.06.2017 - 02/2025- State Tax (Rate) - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 16th January 2025 Notification No. 02/2025- State Tax (Rate) S.O. 51 Date 16 January 2025 - 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 of 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification no. 2/2017-State Tax (Rate), dated 29.06.2017, published in the Bihar Gazette, Extraordinary, vide no. 545, dated 29.06.2017, namely:- In the said notification, - (a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 105A. 30 Gene Therapy ; (b) in the Explanation, for clause (ii) and proviso appended to it, the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is prepacked or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force with immediate effect. [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 02)] By the order of Governor of Bihar, SANJAY KUMAR SINGH, Commissioner State Tax-cum-Secretary.