(1) The West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken, or any notification or order issued, under the said Ordinance, shall be deemed to have been validly done or taken or issued under this Act, on and from the date of such action, notification or order, as the case may be.