In exercise of the powers conferred by clause II of the proviso to sub-section (3) of section 54 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 further amendments in the notification of the Commercial Taxes Department notification No. 5/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 548, dated the 29th June, 2017, namely:-
In the said notification,
(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure "serial numbers 1", the words, figure and letters "serial numbers 1AA" shall be substituted;
(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so re-numbered, the following serial numbers and entries shall be inserted, namely:-
2. This notification shall come into force on the 18th day of July, 2022.
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.