In exercise of the powers conferred by subsection (2) of section 1 of the Bihar goods and services tax (second amendment) Ordinance, 2020 (hereafter in this notification referred to as the said Ordinance), the Governor of Bihar hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 11 of the said Ordinance, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.