In exercise of the powers conferred by subsections (1) of section 11 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 of the Commercial Taxes Department notification No. 02/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 545, dated the 29th June, 2017, namely:-In the said notification, in the Schedule,-
(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(ii) after S. No. 114B and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
2. This notification shall come into force on the 1st day of October, 2019.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.