State GST rate amendment replaces the prescribed rate entry for a listed item, changing the applicable state tax rate. Substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 03/2017-State Tax (Rate) with 6%, thereby changing the prescribed State GST rate for that serial entry under the powers of section 11(1) of the Bihar Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
State GST rate amendment replaces the prescribed rate entry for a listed item, changing the applicable state tax rate.
Substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 03/2017-State Tax (Rate) with 6%, thereby changing the prescribed State GST rate for that serial entry under the powers of section 11(1) of the Bihar Goods and Services Tax Act, 2017.
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