In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017), (hereinafter referred to as thesaid Act)the Governor of Bihar, on the recommendations of the Council, hereby rescinds the Commercial Taxes Department notification Number S.O. 261 dated the 05th October 2023 published in the Bihar Gazette, Extraordinary, vide number 806, dated the 05th October 2023, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force from 1st day of January, 2024.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary, Bihar, Patna.