In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby rescinds the notification of the Commercial Taxes Department notification No. 45/2017-State Tax (Rate), dated the 14th November, 2017, published in the Bihar Gazette, Extraordinary, vide number 275, dated the 14th November, 2017, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force on the 18th day of July, 2022.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.