Amendment in notification no. 545 issued under sub-section (1) of section 11of Bihar Goods and Services Tax Act, retrospectively.

In the notification of the Commercial Taxes Department notification No. 02/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 545, dated the 29 June, 2017, issued by the State Government on the recommendations of the Council, under sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017, in the Schedule, after S.No.103 and the entries relating thereto, the following S.No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1st day of July, 2017, namely:- "103A | 26 | Uranium Ore Concentrate”. (2) For the purposes of sub-section (1), the Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the Government had the power to amend the said notification under sub-section (1) of section 11 of the said Act, retrospectively, at all material times. (3) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) had been in force at all material times.