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    <description>The notification, issued under statutory powers conferred by the Bihar Goods and Services Tax Act, 2017, substitutes the second serial entry in an earlier State GST notification by replacing it with the designation and name: Shri Pankaj Kumar Sinha, Additional Commissioner of State Tax (Appeal), Central Division, Patna. The amendment cites prior notifications and the departmental file reference and is promulgated by gubernatorial order through the Commissioner State Tax-cum-Secretary.</description>
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