In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 2 and 3 of notification S.O. 139, dated 1st September, 2017 published in the Gazette of Bihar, Extraordinary, vide number 782, dated the 1st September, 2017, shall come into force.

2. This notification shall come into force with effect from 29 December, 2017.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.