{"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":"17","heading":null,"text":"Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020. Prior to substitution sub-clause reads as under :- \"(c) Dadra and Nagar Haveli and (d) Daman and Diu\".","html":"<p>Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020. Prior to substitution sub-clause reads as under :- &quot;(c) Dadra and Nagar Haveli and (d) Daman and Diu&quot;.</p>","words":44,"text_source":"ocr"},"classification":[],"instruments":[{"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":"a427fa48","kind":"notification","title":"Notification No. 02/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-02-2022-state-tax-rate-a427fa48/"},{"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":"f95cbc9e","kind":"rule","title":"Bihar Goods and Services Tax (Eighth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-eighth-amendment-rules-2018-f95cbc9e/"},{"key":"22c5d97c","kind":"notification","title":"Notification No. 11/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-11-2017-state-tax-rate-22c5d97c/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/17/","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."}