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    <title>Exemption from Bihar GST on Specified Goods under Section 11 of the BGST Act, 2017, Effective from 22nd September 2025</title>
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    <description>Intra-State supplies of specified goods are exempt from the whole of Bihar state tax under section 9 of the Bihar Goods and Services Tax Act, 2017, with effect from 22 September 2025. The exemption is exercised under section 11(1), subject to the relevant goods description, tariff classification and any entry-specific conditions. The 2017 State Tax (Rate) exemption instrument is superseded, without affecting things done or omitted before supersession. Classification follows the First Schedule to the Customs Tariff Act, 1975, including its applicable interpretative rules, notes and explanatory notes.</description>
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      <description>Intra-State supplies of specified goods are exempt from the whole of Bihar state tax under section 9 of the Bihar Goods and Services Tax Act, 2017, with effect from 22 September 2025. The exemption is exercised under section 11(1), subject to the relevant goods description, tariff classification and any entry-specific conditions. The 2017 State Tax (Rate) exemption instrument is superseded, without affecting things done or omitted before supersession. Classification follows the First Schedule to the Customs Tariff Act, 1975, including its applicable interpretative rules, notes and explanatory notes.</description>
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