In exercise of the powers conferred by sub-section (2) of section 23 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the Commercial Taxes Department notification No.S.O- 286, dated the 16th November, 2017, published in the Bihar Gazette, Extraordinary, vide number 1082, dated the 16th November, 2017, namely: -

In the said notification, in the proviso, for the words, brackets, letters and figures "subclause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir", words, brackets and figures "the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section" shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.