In exercise of the powers conferred by section 164 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 rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2020.
(2) They shall come into force with effect from the 01st day of April, 2020.
2. In the Bihar Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-
"Table
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.