In exercise of the powers conferred by subsection (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the "said Act"), 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 amendments in the notification of the Commercial Taxes Department notification No. 02/2019-State Tax (Rate), dated the 07th March, 2019, published in the Bihar Gazette, Extraordinary, vide number 340, dated the 07th March, 2019, namely:-

In the said notification, in the Annexure, after Sl. No. 2 and the entries thereto, the following Sl. No. and 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.