{"act":{"id":"bihar-goods-services-tax-act-2017","short_title":"The Bihar Goods and Services Tax Act, 2017","long_title":null,"act_number":"12","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":299,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"107","heading":null,"text":"Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for \"Where a tax invoice has\".","html":"<p>Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for &quot;Where a tax invoice has&quot;.</p>","words":31,"text_source":"ocr"},"classification":[],"instruments":[{"key":"dab40022","kind":"notification","title":"S.O. 504 Dated 13th December 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-504-dated-13th-december-2024-dab40022/"},{"key":"60ac1723","kind":"notification","title":"S.O. 260, Date 5th October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-260-date-5th-october-2023-60ac1723/"},{"key":"da56826b","kind":"notification","title":"S.O. 357 Date 23 November 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-357-date-23-november-2023-da56826b/"},{"key":"b8373858","kind":"notification","title":"S.O. 506, Dated 13th December 2024","year":2024,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-506-dated-13th-december-2024-b8373858/"},{"key":"3ccaffed","kind":"notification","title":"S.O. 130 Date 17 May 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-130-date-17-may-2023-3ccaffed/"},{"key":"8b573be6","kind":"notification","title":"S.O. 131, Date The 17th May 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-131-date-the-17th-may-2023-8b573be6/"},{"key":"ed372ab5","kind":"rule","title":"Bihar Goods and Services Tax (Fifth Amendment) Rules, 2022","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fifth-amendment-rules-2022-ed372ab5/"},{"key":"e444268f","kind":"rule","title":"Bihar Goods and Services Tax (Tenth Amendment) Rules, 2021","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-tenth-amendment-rules-2021-e444268f/"},{"key":"d0a09caf","kind":"notification","title":"Removal of Difficulty Order No. 01/2020- State Tax","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-01-2020-state-tax-d0a09caf/"},{"key":"7f1f5c8e","kind":"order","title":"Removal of Difficulty Order No. 05/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-05-2019-state-tax-7f1f5c8e/"},{"key":"5904e167","kind":"order","title":"Removal of Difficulty Order No. 09/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-09-2019-state-tax-5904e167/"},{"key":"dadcca06","kind":"rule","title":"Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-seventh-amendment-rules-2018-dadcca06/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/107/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/fff599ef-2dc0-4d2d-af5d-d0715d4aa86b/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}