In exercise of the powers conferred by sub-section (6D) of section 25 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 amendment in the notification of the Commercial Taxes Department notification No. S.O. 84 , dated the 12th March, 2021, published in the Bihar Gazette, Extraordinary, vide number 158, dated the 12th March, 2021, namely: -

In the said notification, in the first paragraph after the words "hereby notifies that the provisions of", the words, brackets, figure and letter "sub-section (6A) or" shall be inserted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.