Commencement of Bihar GST provisions declared by Governor under enabling power; specified sections brought into force immediately. Commencement of specified provisions of the Bihar Goods and Service Tax Act, 2017 is declared effective from the date of issue by notification under the Governor's power in Section 1(3); the notification brings Sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164 into force and is issued by the Commissioner-cum-Principal Secretary, Commercial Taxes Department.