In exercise of the powers conferred by sub-section (1) of section 50 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in notification of the Commercial Taxes Department notification No. S.O. 101 dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 562 dated the 29th June, 2017, namely:-
(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: -
5.
6.
7.
2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.