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of <h1>Bihar Amends GST Notification No. 45/2017, Updates Entity Descriptions and Aligns Exemptions with Central Notification.</h1> The Government of Bihar has issued amendments to the Commercial Taxes Department Notification No. 45/2017-State Tax (Rate), dated November 14, 2017, under the Bihar Goods and Services Tax Act, 2017. The amendments involve changes to the table in the notification, specifically updating the description of entities in column (2) and substituting 'Department of Scientific and Industrial Research' for 'Department of Scientific and Research' in column (4) against certain serial numbers. Additionally, a new Explanation 2 is added, aligning exemptions with a prior Government of India notification, effective from November 15, 2017.
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