In exercise of the powers conferred by subsection (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 amendments in the notification of the Commercial Taxes Department notification No. 26/2018-State Tax (Rate), dated the 31st December, 2018, published in the Bihar Gazette, Extraordinary, vide number 1213, dated the 31st December, 2018, namely:-

In the said notification, -

(i) for the word "gold", wherever it occurs, the words, "gold, silver or platinum", shall be substituted;

(ii) in the opening paragraph, for the word and figures, "heading 7108", the word and figures, "Chapter 71", shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:-

"(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).".

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.