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 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the notification No. 5/2017- State Tax (Rate), dated the 29th June, 2017, published in the Gazette vide S.O. No. 73 dated the 29th June, 2017, namely:-
In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
(D). This notification shall come into force with effect from 22nd September, 2017
By the order of Governor of Bihar,
Sujata Chaturvedi,
Commissioner-cum-Principal Secretary,
Commercial Taxes Department