In exercise of the powers conferred by sub-rule (4) of rule 48 of the Bihar Goods and Services Tax Rules, 2017, the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in notification of the Commercial Taxes Department notification No. S.O. 110 dated the 6th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 267 dated the 6th May, 2020, namely:-

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.