In exercise of the powers conferred by Subrule (2) of Rule 123 of Bihar Goods and Services Tax Rules, 2017, the notification of the Commercial Taxes Department, S.O. No. 177, dated the 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 879, dated the 21st September, 2017 (as amended from time to time) is further amended, namely:-

In the said notification for serial no. (i) & (ii), the following serial nos. shall be substituted,

''(i) Additional/Joint Commissioner, CGST & CEx, Patna-1 (Holding Charge of NAA), and

(ii) Additional Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna.

For the purposes of this notification, the expression "Additional Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna" means the senior most Additional Commissioner of State Tax posted in Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna."

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.