In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2023, the Governor of Bihar hereby appoints,-

(a) the 1st day of October, 2023, as the date on which the provisions of sections 02 to 23 (except sections 14 to 18) of the said Act shall come into force;

(b) the 1st day of August, 2023, as the date on which the provisions of sections 14 to 18 of the said Act shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.