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 April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. S.O. 148 , dated the 7th March, 2018, published in the Bihar Gazette, Extraordinary, vide number 185, dated the 7th March, 2018, shall come into force.

By the order of Governor of Bihar,

DR. PRATIMA,

Commissioner Commercial Taxes.