In exercise of the powers conferred by sub-section (3) of section 1 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with section 51 of the Bihar Goods and Services Tax Act, 2017 (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the Commercial Taxes Department notification S.O.- 238 dated the 13th September, 2018, published in the Bihar Gazette, Extraordinary, vide number 847, dated the 13th September, 2018, namely:-
In the paragraph of the notification, the following proviso shall be inserted, namely:-
"Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018."
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
ANNEXURE 'A'
CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS