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of <h1>Bihar GST Act Amended: Item 243 Removed, IT Software Phrase Omitted in Notification No. 13/2021.</h1> The Governor of Bihar, following the Council's recommendations, has amended Notification No. 1/2017-State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017. The amendments involve the removal of item S. No. 243 from Schedule II, which had a 6% tax rate, and the omission of the phrase 'in respect of Information Technology software' from Schedule III, S. No. 452P, which had a 9% tax rate. These changes were issued by the Commercial Tax Department and are documented in Notification No. 13/2021-State Tax (Rate), dated 27th October 2021.
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