In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017,the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Commercial Taxes Department notification No. S.O. 201, dated the 18th December, 2020 , published in the Bihar Gazette, Extraordinary, vide number 962, dated the 18th December, 2020, except as respects things done or omitted to be done before such rescission.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.