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

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....cise 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 following ame....

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....olumn (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 notification,....