In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend in the notification of the Commercial Taxes Department notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 554, dated the 29th June, 2017, namely:-

In the said notification, in the TABLE, -

(i) against serial number 3,-

(1) in column (3),in the heading "Description of Service", in items (iii),(vi),(ix) and (x),for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(2) in column (3),in the heading "Description of Service", in item (vii),for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(3) in column (5), in the heading "Condition", the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted;

(ii) against serial number 26,in column (3), in the heading "Description of Service",in item (i), in clause (b), after the words, numbers, figures and brackets "Customs Tariff Act, 1975 (51 of 1975)" the words "except services by way of dyeing or printing of the said textile and textile products" shall be inserted.

2. This notification shall come into force with effect from the 1st day of January, 2022.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.