In exercise of the powers conferred by sub-section (1) of section 10 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification No. S.O. 105 dated 29th June, 2017, of the Commercial Taxes Department, published in the Gazette of Bihar, Extraordinary, vide number 564, dated 29th June, 2017, namely:-

In the said notification, in the opening paragraph, -

(a) in clause (i), for the words "one percent.", the words "half percent." shall be substituted;

(b) in clause (iii), for the words "half per cent. of the turnover", the words "half percent. of the turnover of taxable supplies of goods" shall be substituted.

2. This notification shall come into force with effect from 01 January, 2018.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.