Amendments in the Commercial Taxes Department Notification No. 45/2017- State Tax (Rate), dated the 14th November, 2017.

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..... In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the follo .....

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..... column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - Explanation 2. - For the the purposes of this notific .....

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