In exercise of the powers conferred by sub-section (8) of section 67 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods.
Schedule
2. This notification Shall come into force with effect from 13th June, 2018
By the order of Governor of Bihar,
S. SIDDHARTH,
Principal Secretary.