In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the Commercial Taxes Department notification No. S.O. 238, dated the 13th September, 2018, published in the Bihar Gazette, Extraordinary, vide number 847, dated the 13th September, 2018, namely:-In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.".

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.