In exercise of the powers conferred by subsections (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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. 21/2018-State Tax (Rate), dated the 26th July, 2018, published in the Bihar Gazette, Extraordinary, vide number 721, dated the 26th July, 2018, namely :-

In the said notification, in the TABLE, -

(i) against S. No. 4, for the entry in column (2), the entry "4414" shall be substituted;

(ii) against S. No. 29, for the entry in column (2), the entry "7419 80" shall be substituted;

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

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.