In exercise of the powers conferred by sub-section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2018 (14 of 2018), the Governor of Bihar hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Bihar Goods and Services Tax (Amendment) Act, 2018 (14 of 2018), except clause (2) of section 8, section 17, section 18, clause (1) of section 20, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.