In exercise of the powers conferred by the first proviso to rule 46 of the Bihar Goods and Services Tax Rules, 2017, the commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 111, dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 567, dated the 29th June, 2017, namely:-
In the said notification, after the first proviso, the following proviso shall be inserted, namely,-
Provided further that for class of supplyas specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules -
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.