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<h1>Bihar Amends State Tax Notification, Effective January 2023, to Include Essential Oils Under Specific Tariff Codes.</h1> The Governor of Bihar, following the Council's recommendations, has amended Notification No. 4/2017-State Tax (Rate) from June 29, 2017. The amendment, effective January 1, 2023, modifies the entries for S. No. 3A in the notification's table. It specifies certain essential oils, including peppermint and various mints, under tariff codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, and 3301 25 90. The amendment applies to both unregistered and registered persons. This change is documented under File No. Bikri kar/GST/vividh-21/2017 (Part-14) 14.