In exercise of the powers conferred by sub-section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act 21, 2019), the Governor of Bihar hereby appoints the 1st day of January, 2020, as the date on which the provisions of the Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act 21, 2019), except section 2, section 7, section 10, sections 13 to 20, section 22 and section 23, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.