In exercise of the powers conferred by Section 14 of Bihar Value Added Tax Act, 2005 (as amended from time to time), the Governor of Bihar is pleased to make the following amendments to Commercial Taxes Department Notification Number S.O. 147, Dated 7th September, 2017 (referred to as the "said notification" in this notification) and specify that the tax on the goods mentioned in column (2) of serial no. 1 and 2 of the said notification shall be levied at the rate specified in column (3) subject to the conditions & restrictions specified in column (4) of the Table given below.
Table
DR. PRATIMA,
Commissioner State Tax-cum-Secretary,