In exercise of the powers conferred by subsection (3) 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 amendments in the notification No.13/2017-State Tax (Rate), dated the 29th June, 2017 of the Commercial Taxes Department, namely:-

Amendments

In the said notification,-

(i) in the Table, against serial number 1, in column (2), after the words and brackets "goods transport agency (GTA)" the words and figure ", who has not paid central tax at the rate of 6%," shall be inserted;

(ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:-

"(e) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.".

2. This notification shall come into force with effect from the 22nd of August, 2017.

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.