Rescission of Notification withdraws a prior GST notification, effective retrospectively, while preserving prior actions. The notification rescinds Notification No. S.O. 261 dated 05 October 2023 under section 148 of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendation. The rescission takes effect from 1st January 2024 and expressly saves actions done or omitted before the rescission.