In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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 further amendments in the notification of the Commercial Taxes Department Notification No.12/2017-State Tax (Rate), dated the 29th June, 2017, published in theBihar Gazette, Extraordinary, 555, dated the 29th June, 2017, namely: -

In the said notification, in the Table, against serial number 19C, for entries in column (3), the following entry shall be substituted: -

2. This notification shall come into force with effect from 27th July,2023.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.