In exercise of the powers conferred by section 68 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby supercedes the provisions of serial number 2 (except the proviso thereto) of Notification of Government of Bihar, Commercial Taxes Department No. S.O 140, dated the 31st January, 2018, published in the Bihar Gazette, Extraordinary, vide number 85, dated the 31st January, 2018.

2. This notification shall come into force with effect from date of its issue.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.