In pursuance of the provisions of clause (99) of section 2 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter referred to as the said Act), the Governor of Bihar, hereby authorises Commissioner of State Tax for decisions or orders passed by the officers of State Tax subordinate to the said Commissioner as the Revisional Authority under section 108 of the said Act.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.