Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, hereby makes the following further amendment in the notification S.O. No. 173, dated the 21st September, 2017 of the Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number 877, dated the 21st September, 2017, and last amended vide notification S.O. No. 352, dated the 21st August, 2019, published in the Bihar Gazette, Extraordinary, vide number 967, dated the 21st August, 2019