Section 16(2) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(2)For the purposes of sub-section (/), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification under section 146 of the principal Act, retrospectively, at all material times.
