In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department, Notification No. 5/2017- State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 548, dated the 29th June, namely:-
In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:-
2. This notification shall come into force with effect from the 20th day of October, 2023.
By the order of Governor of Bihar,
Dr. Pratima.
Commissioner State Tax-cum-Secretary.