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

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..... ferred 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 amendments in the Commerc .....

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..... cientific 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, exemption would be in line with the notifica .....

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