{"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":"148","heading":null,"text":"The Words \"the details of inward supplies under section 38\" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023.","html":"<p>The Words &quot;the details of inward supplies under section <a href=\"/bihar-goods-services-tax-act-2017/section/38/\">38</a>&quot; omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023.</p>","words":35,"text_source":"ocr"},"classification":[],"instruments":[{"key":"bc51245c","kind":"notification","title":"S.O. 191 dated The 20th June 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-191-dated-the-20th-june-2024-bc51245c/"},{"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":"0a1852bb","kind":"notification","title":"S.O. 159, Dated 15th April 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-159-dated-15th-april-2024-0a1852bb/"},{"key":"2f8cc6b1","kind":"notification","title":"Notification No. 04/2024–State Tax (Rate)","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-04-2024-state-tax-rate-2f8cc6b1/"},{"key":"c38a8cf3","kind":"notification","title":"Notification No. 08/2024–State Tax (Rate)","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-08-2024-state-tax-rate-c38a8cf3/"},{"key":"8eddab02","kind":"notification","title":"S.O. 158, Dated 15th April 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-158-dated-15th-april-2024-8eddab02/"},{"key":"c0831413","kind":"notification","title":"Notification No. 07/2024–State Tax (Rate)","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-07-2024-state-tax-rate-c0831413/"},{"key":"21479b22","kind":"notification","title":"S.O. 242 Date 30 September 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-242-date-30-september-2023-21479b22/"},{"key":"8b573be6","kind":"notification","title":"S.O. 131, Date The 17th May 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-131-date-the-17th-may-2023-8b573be6/"},{"key":"882a924f","kind":"notification","title":"Notification No. 07/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-07-2023-state-tax-rate-882a924f/"},{"key":"ea031402","kind":"notification","title":"Notification No. 13/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-13-2023-state-tax-rate-ea031402/"},{"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":"353e2cc1","kind":"notification","title":"Notification No. 01/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-01-2023-state-tax-rate-353e2cc1/"},{"key":"3ccaffed","kind":"notification","title":"S.O. 130 Date 17 May 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-130-date-17-may-2023-3ccaffed/"},{"key":"5a65c725","kind":"notification","title":"S.O. 261, Date 5th October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-261-date-5th-october-2023-5a65c725/"},{"key":"5ec5ed90","kind":"notification","title":"S.O. 343 Date 17 October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-343-date-17-october-2023-5ec5ed90/"},{"key":"4c2d197f","kind":"notification","title":"S.O. 342, Date 17th October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-342-date-17th-october-2023-4c2d197f/"},{"key":"44bc6235","kind":"notification","title":"Notification No. - 05/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-05-2023-state-tax-rate-44bc6235/"},{"key":"e4000022","kind":"notification","title":"S.O. 234 Date 21 August 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-234-date-21-august-2023-e4000022/"},{"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":"ec9079e4","kind":"notification","title":"S.O. 233, Dated 21st August 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-233-dated-21st-august-2023-ec9079e4/"},{"key":"9cecec4d","kind":"notification","title":"Notification No. 06/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2023-state-tax-rate-9cecec4d/"},{"key":"ff73aef2","kind":"notification","title":"S.O.105, Dated 12th July 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-105-dated-12th-july-2022-ff73aef2/"},{"key":"1d1b65b2","kind":"notification","title":"Notification No. 15/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-15-2022-state-tax-rate-1d1b65b2/"},{"key":"2d5bb5bd","kind":"notification","title":"S.O. 192, Date 29 Septmber, 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-192-date-29-septmber-2022-2d5bb5bd/"},{"key":"91ac186f","kind":"notification","title":"Notification No. 04/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-04-2022-state-tax-rate-91ac186f/"},{"key":"b36e4675","kind":"notification","title":"S.O. 172, Dated 29th August 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-172-dated-29th-august-2022-b36e4675/"},{"key":"efcaa522","kind":"notification","title":"Notification No. 03/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-03-2022-state-tax-rate-efcaa522/"},{"key":"065d1778","kind":"notification","title":"Notification No.15/2021– State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-15-2021-state-tax-rate-065d1778/"},{"key":"f4388e97","kind":"notification","title":"S.O. 124, dated 9th July 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-124-dated-9th-july-2021-f4388e97/"},{"key":"73678e13","kind":"notification","title":"Notification No. 06 /2021– State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2021-state-tax-rate-73678e13/"},{"key":"74f7bd47","kind":"notification","title":"Notification No 04 /2021 – State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-04-2021-state-tax-rate-74f7bd47/"},{"key":"c2cc7452","kind":"notification","title":"S.O. 117, dated 9th July 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-117-dated-9th-july-2021-c2cc7452/"},{"key":"570b440d","kind":"notification","title":"S.O. 110, dated 1st July 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-110-dated-1st-july-2021-570b440d/"},{"key":"a10b7202","kind":"notification","title":"Notification No. 22/2021– State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-22-2021-state-tax-rate-a10b7202/"},{"key":"c0654485","kind":"notification","title":"Notification No. 03 /2021 – State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-03-2021-state-tax-rate-c0654485/"},{"key":"3fb53c71","kind":"notification","title":"S.O. 112, dated 1st July 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-112-dated-1st-july-2021-3fb53c71/"},{"key":"69b8e087","kind":"notification","title":"Notification No. 02 /2021 – State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-02-2021-state-tax-rate-69b8e087/"},{"key":"5b9abede","kind":"notification","title":"Notification No.16/2021– State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-16-2021-state-tax-rate-5b9abede/"},{"key":"05d8e75d","kind":"notification","title":"Notification No. 07 /2021– State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-07-2021-state-tax-rate-05d8e75d/"},{"key":"98fc8797","kind":"notification","title":"S.O. 190, Dated 25th November 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-190-dated-25th-november-2020-98fc8797/"},{"key":"3f7b1c18","kind":"notification","title":"S.O. 122 Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-122-dated-6th-may-2020-3f7b1c18/"},{"key":"2e4ff3e7","kind":"notification","title":"S.O. 126 Dated 14th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-126-dated-14th-may-2020-2e4ff3e7/"},{"key":"a845d410","kind":"notification","title":"S.O. 149, Date 10th August 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-149-date-10th-august-2020-a845d410/"},{"key":"63a810a9","kind":"notification","title":"Notification No. 05/2020- State Tax (Rate)","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-05-2020-state-tax-rate-63a810a9/"},{"key":"ad6003d6","kind":"notification","title":"S.O. 195, Dated 11th December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-195-dated-11th-december-2020-ad6003d6/"},{"key":"b1939320","kind":"notification","title":"Notification No. 02/2020- State Tax (Rate)","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-02-2020-state-tax-rate-b1939320/"},{"key":"e6252c7e","kind":"notification","title":"Notification No. 04/2020- State Tax (Rate)","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-04-2020-state-tax-rate-e6252c7e/"},{"key":"6d0c2982","kind":"notification","title":"S.O. 146 dated the 7th August 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-146-dated-the-7th-august-2020-6d0c2982/"},{"key":"b7d07623","kind":"notification","title":"S.O. 185, Dated 25th November 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-185-dated-25th-november-2020-b7d07623/"},{"key":"1b962fa2","kind":"notification","title":"S.O. 202, Dated 18th December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-202-dated-18th-december-2020-1b962fa2/"},{"key":"bfa90a48","kind":"notification","title":"S.O. 163, Dated 9th September 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-163-dated-9th-september-2020-bfa90a48/"},{"key":"40ce31e6","kind":"notification","title":"S.O. 119 Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-119-dated-6th-may-2020-40ce31e6/"},{"key":"13ba5a29","kind":"notification","title":"S.O. 115, Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-115-dated-6th-may-2020-13ba5a29/"},{"key":"d42de108","kind":"notification","title":"S.O. 155, Dated 18th August 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-155-dated-18th-august-2020-d42de108/"},{"key":"0227cf99","kind":"notification","title":"S.O. 150, Date 10th August 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-150-date-10th-august-2020-0227cf99/"},{"key":"836548a6","kind":"notification","title":"S.O. 199, Dated 18th December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-199-dated-18th-december-2020-836548a6/"},{"key":"8eb0e6ae","kind":"notification","title":"S.O. 121 Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-121-dated-6th-may-2020-8eb0e6ae/"},{"key":"40506944","kind":"notification","title":"S.O. 109, Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-109-dated-6th-may-2020-40506944/"},{"key":"1d9124b5","kind":"notification","title":"Notification no. 03/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-03-2019-state-tax-rate-1d9124b5/"},{"key":"61862d0b","kind":"notification","title":"S.O. 212, Dated 8th May 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-212-dated-8th-may-2019-61862d0b/"},{"key":"2bdcbf8e","kind":"notification","title":"S.O. 317, Dated 3rd July 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-317-dated-3rd-july-2019-2bdcbf8e/"},{"key":"26b5e43a","kind":"notification","title":"S.O. 388, Dated 14th October 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-388-dated-14th-october-2019-26b5e43a/"},{"key":"22a8d56d","kind":"notification","title":"Notification No. 28/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-28-2019-state-tax-rate-22a8d56d/"},{"key":"9b63edf0","kind":"notification","title":"Notification no. 06/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2019-state-tax-rate-9b63edf0/"},{"key":"52aa3827","kind":"notification","title":"S.O. 346, Dated 18th July 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-346-dated-18th-july-2019-52aa3827/"},{"key":"9e59f826","kind":"notification","title":"Notification No. 23/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-23-2019-state-tax-rate-9e59f826/"},{"key":"a8a391ac","kind":"notification","title":"S.O. 348, Dated 31st July 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-348-dated-31st-july-2019-a8a391ac/"},{"key":"a9e93fc6","kind":"notification","title":"Notification No. 10/2019-State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-10-2019-state-tax-rate-a9e93fc6/"},{"key":"fee2b458","kind":"notification","title":"S.O. 393, Dated 25th October 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-393-dated-25th-october-2019-fee2b458/"},{"key":"bf6a4ee1","kind":"notification","title":"S.O. 356, Dated 2nd September 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-356-dated-2nd-september-2019-bf6a4ee1/"},{"key":"15440244","kind":"notification","title":"S.O. 5, dated the 3rd January 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-5-dated-the-3rd-january-2019-15440244/"},{"key":"dc50889e","kind":"notification","title":"S.O. 1, dated the 3rd January 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-1-dated-the-3rd-january-2019-dc50889e/"},{"key":"046990aa","kind":"notification","title":"Notification No. 20/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-20-2019-state-tax-rate-046990aa/"},{"key":"01734a20","kind":"notification","title":"S.O. 49, Dated 7th March 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-49-dated-7th-march-2019-01734a20/"},{"key":"f01ee2a8","kind":"notification","title":"S.O. 386, Dated 14th October 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-386-dated-14th-october-2019-f01ee2a8/"},{"key":"413aede5","kind":"notification","title":"S.O. 320, Dated 3rd July 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-320-dated-3rd-july-2019-413aede5/"},{"key":"f3e60cc2","kind":"notification","title":"Notification No. 4/2018-State Tax (Rate½","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-4-2018-state-tax-rate1-2-f3e60cc2/"},{"key":"5cf3b895","kind":"notification","title":"S.O. 224 Dated 10th August 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-224-dated-10th-august-2018-5cf3b895/"},{"key":"ca78fd69","kind":"notification","title":"S.O. 266, Dated 26th October 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-266-dated-26th-october-2018-ca78fd69/"},{"key":"c78c193e","kind":"notification","title":"S.O. 163, dated 3rd April 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-163-dated-3rd-april-2018-c78c193e/"},{"key":"e61034d6","kind":"notification","title":"S.O. 221 Dated 6th August 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-221-dated-6th-august-2018-e61034d6/"},{"key":"b06c422a","kind":"notification","title":"S.O. 233, Date 10th September 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-233-date-10th-september-2018-b06c422a/"},{"key":"7f6b3a5e","kind":"notification","title":"S.O. 03 Dated 2nd January 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-03-dated-2nd-january-2018-7f6b3a5e/"},{"key":"e6198393","kind":"notification","title":"S.O. 235, dated the 13th October 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-235-dated-the-13th-october-2017-e6198393/"},{"key":"c893a8c3","kind":"notification","title":"S.O. 290, dated the 16th November 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-290-dated-the-16th-november-2017-c893a8c3/"},{"key":"041fa0db","kind":"notification","title":"S.O. 284 dated 16th November 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-284-dated-16th-november-2017-041fa0db/"},{"key":"73d8b23e","kind":"notification","title":"Notification no. 04/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-04-2019-state-tax-rate-73d8b23e/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/148/","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."}