Notified the governor of bihar, hereby appoints the 1st day of february, 2018 as the date from which the provisions of serial numbers 2 and 3 of notification s.o. 139, dated 1st september, 2017 published in the gazette. - NO. SO 05 - Bihar SGST

BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION NO. SO 05 DATED 2-1-2018 In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby appoints the 1 st day of February, 2018 as the date from which the provisions of serial numbers 2 and 3 of Notification S.O. 139, dated 1 st September, 2017 published in the Gazette of Bihar, Extraordinary, vide number 782, dated the 1 st September, 2017, shall come into force. 2. This notification shall come into force with effect from 29 th December, 2017.