In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter in this notification referred to as the said Act), 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. 284, dated the 16th November, 2017, published in the Bihar Gazette, Extraordinary, vide number 1081, dated the 16th November, 2017, namely : -

In the said notification, with effect from the 1st October, 2023, after the words and figures "composition levy under section 10 of the said Act", the words and figures ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," shall be inserted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.