{"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":"16","heading":null,"text":"Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no. 16 of 2023) vide Notification No. 968 Dated 17th November, 2023. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (d) Ladakh]17 (e) Chandigarh; and (f) Other territory; Explanation .- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115) \"Union territory tax\" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; (116) \"Union Territory Goods and Services Tax Act\" means the Union Territory Goods and Services Tax Act, 2017; [(116A) \"Unique Identification Marking\" means the unique identification marking referred to in clause (b) of subsection (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;]18 (117) \"valid return\" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; [(117A) \"virtual digital asset\" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961]19 (118) \"voucher\" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119) \"works contract\" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Acts.","html":"<p>Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no. 16 of 2023) vide Notification No. 968 Dated 17th November, 2023. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (d) Ladakh]17 (e) Chandigarh; and (f) Other territory; Explanation .- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115) &quot;Union territory tax&quot; means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; (116) &quot;Union Territory Goods and Services Tax Act&quot; means the Union Territory Goods and Services Tax Act, 2017; [(116A) &quot;Unique Identification Marking&quot; means the unique identification marking referred to in clause (b) of subsection (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;]18 (117) &quot;valid return&quot; means a return furnished under sub-section (1) of section <a href=\"/bihar-goods-services-tax-act-2017/section/39/\">39</a> on which self-assessed tax has been paid in full; [(117A) &quot;virtual digital asset&quot; shall have the same meaning as assigned to it in clause (47A) of section <a href=\"/income-tax-act/section/2/\">2</a> of the Income-tax Act, 1961]19 (118) &quot;voucher&quot; means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119) &quot;works contract&quot; means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Acts.</p>","words":372,"text_source":"ocr"},"classification":[],"instruments":[{"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":"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":"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":"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":"09199015","kind":"notification","title":"Notification No. 10/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-10-2022-state-tax-rate-09199015/"},{"key":"a427fa48","kind":"notification","title":"Notification No. 02/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-02-2022-state-tax-rate-a427fa48/"},{"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":"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":"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":"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":"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":"1c4ee433","kind":"notification","title":"Notification No. 2/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-2-2019-state-tax-rate-1c4ee433/"},{"key":"86344892","kind":"order","title":"Bihar Goods and Services Tax (Second Removal of Difficulties) Order, 2018","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-removal-of-difficulties-order-2018-86344892/"},{"key":"43fb1cc3","kind":"notification","title":"Notification no. 09/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-09-2019-state-tax-rate-43fb1cc3/"},{"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":"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":"c9920cb8","kind":"notification","title":"Notification No. 18/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-18-2019-state-tax-rate-c9920cb8/"},{"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":"e179e253","kind":"notification","title":"Notification No. 13/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-13-2018-state-tax-rate-e179e253/"},{"key":"9c4f3301","kind":"notification","title":"Notification No. 27/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-27-2018-state-tax-rate-9c4f3301/"},{"key":"ad58568a","kind":"notification","title":"Notification No. 1/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-1-2018-state-tax-rate-ad58568a/"},{"key":"7bfbcc2c","kind":"notification","title":"Notification No.31/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-31-2017-state-tax-rate-7bfbcc2c/"},{"key":"419a0838","kind":"notification","title":"S.O 183, dated 21st September 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-183-dated-21st-september-2017-419a0838/"},{"key":"22c5d97c","kind":"notification","title":"Notification No. 11/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-11-2017-state-tax-rate-22c5d97c/"},{"key":"a7f7356e","kind":"notification","title":"Notification No. 46/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-46-2017-state-tax-rate-a7f7356e/"},{"key":"1f39db29","kind":"notification","title":"Notification No.20/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-20-2017-state-tax-rate-1f39db29/"},{"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":"dab40022","kind":"notification","title":"S.O. 504 Dated 13th December 2024","year":2024,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-504-dated-13th-december-2024-dab40022/"},{"key":"32988438","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2023-32988438/"},{"key":"e3bd788a","kind":"rule","title":"Bihar Goods and Services Tax (Amendment) Rules, 2022","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-amendment-rules-2022-e3bd788a/"},{"key":"1f50d867","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2022","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2022-1f50d867/"},{"key":"460b40d0","kind":"rule","title":"Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourteenth-amendment-rules-2020-460b40d0/"},{"key":"89eec9e8","kind":"rule","title":"Bihar Goods and Services Tax (Sixth Amendment) Rules, 2021","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-sixth-amendment-rules-2021-89eec9e8/"},{"key":"14ce08af","kind":"rule","title":"Bihar Goods and Services Tax (Third Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-third-amendment-rules-2020-14ce08af/"},{"key":"1e590104","kind":"rule","title":"Bihar Goods and Services Tax (Twelveth Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-twelveth-amendment-rules-2020-1e590104/"},{"key":"5aa3cf4a","kind":"rule","title":"Bihar Goods and Services Tax (Thirteenth Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-thirteenth-amendment-rules-2020-5aa3cf4a/"},{"key":"8e22660a","kind":"rule","title":"Bihar Goods and Services Tax (Seventh Amendment) Rules, 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-seventh-amendment-rules-2019-8e22660a/"},{"key":"f9110631","kind":"rule","title":"Bihar Goods and Services Tax (Fifth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fifth-amendment-rules-2018-f9110631/"},{"key":"245075f1","kind":"rule","title":"Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-twelfth-amendment-rules-2018-245075f1/"},{"key":"76eb781f","kind":"rule","title":"Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-eleventh-amendment-rules-2017-76eb781f/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/16/","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."}