In exercise of the powers conferred by sub-sections (1), (3)and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Commercial Taxes Department notification No.11/2017- State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette vide number 554, dated the 29th June, 2017, namely:-

In the said notification, -

(i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5), for the figures and letters "10th ",wherever they occur, the figures and letters "20th "shall be substituted;

(ii) in Annexure IV, for the figures and letters "10th ", at both the places where they occur, the figures and letters "20th"shall be substituted.

2. It shall come into force from the date of its publication in the official gazette

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary