In exercise of the powers conferred by sub-section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification No.1/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:-
2. In the said notification, in Schedule III- 9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(ii) Cooling system'for tractor engine and parts thereof.
3. This notification shall come into force with effect from the 18th of August, 2017.
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary
Commercial Taxes Department.