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 Commercial Taxes Department notification No. S.O.-105, dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 564, dated the 29th June, 2017, namely:-

In the said notification, for the portion beginning with the words "an amount calculated at the rate of" and ending with the words "half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers", the words and figures, "an amount of tax calculated at the rate specified in rule 7 of the Bihar Goods and Services Tax Rules, 2017:" shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.