The Government of Bihar, on January 30, 2026, amended an older notification No. 26/2018- State Tax Rate dated December 31, 2018, related to the Bihar Goods and Services Tax Act, 2017.
The following has been stated: -
•In the 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);”
This notification shall come into force on November 01, 2025.
The detailed notification is given in the document below.
[Notification No.:18/2025- State Tax (Rate)]
