In exercise of the powers conferred by section 148 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. 4/2018-State Tax (Rate), dated the 25th January, 2018, published in the Bihar Gazette, Extraordinary, vide number 71, dated the 25th January, 2018, namely:-

After paragraph 1, the following explanation shall be inserted, namely:- "ExplanationNothing contained in this notification shall apply where development rights are supplied on or after 01.04.2019.".

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

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.