Amendment of section 2.-In section 2 of the Bihar Goods and Services Tax Act,

2017 (hereinafter referred to as the principal Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:––

“(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;”.