{"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":"2","heading":null,"text":"Definitions. In this Act, unless the context otherwise requires :- (1) \"actionable claim\" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) \"address of delivery\" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; (3) \"address on record\" means the address of the recipient as available in the records of the supplier; (4). \"adjudicating authority\" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the National Appellate Authority for Advance Ruling]2, [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of Section 171.]3 1. Passed by the Bihar Legislature and assented to by the Governor on May 3, 2017, published in the Bihar Gazette Extra-ordinary under Noti. No. 378 Dated May 8, 2017.","html":"<p>Definitions. In this Act, unless the context otherwise requires :- (1) &quot;actionable claim&quot; shall have the same meaning as assigned to it in section <a href=\"/tp-act/section/3/\">3</a> of the Transfer of Property Act, 1882; (2) &quot;address of delivery&quot; means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; (3) &quot;address on record&quot; means the address of the recipient as available in the records of the supplier; (4). &quot;adjudicating authority&quot; means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the National Appellate Authority for Advance Ruling]2, [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of Section <a href=\"/bihar-goods-services-tax-act-2017/section/171/\">171</a>.]3 1. Passed by the Bihar Legislature and assented to by the Governor on May 3, 2017, published in the Bihar Gazette Extra-ordinary under Noti. No. 378 Dated May 8, 2017.</p>","words":176,"text_source":"ocr"},"classification":[],"instruments":[{"key":"f8239be2","kind":"notification","title":"Notification No. 01/2025- State Tax (Rate)","year":2025,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-01-2025-state-tax-rate-f8239be2/"},{"key":"873ed4f2","kind":"notification","title":"S.O. 51 Dated 16 January 2025","year":2025,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-51-dated-16-january-2025-873ed4f2/"},{"key":"21479b22","kind":"notification","title":"S.O. 242 Date 30 September 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-242-date-30-september-2023-21479b22/"},{"key":"232425bf","kind":"notification","title":"Notification No. 11/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-11-2023-state-tax-rate-232425bf/"},{"key":"92b99236","kind":"notification","title":"Notification No. 16/2023- State Tax (Rate)","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-16-2023-state-tax-rate-92b99236/"},{"key":"8d57c590","kind":"notification","title":"Notification No. 06/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2022-state-tax-rate-8d57c590/"},{"key":"ebf470b9","kind":"notification","title":"Notification No. 07/2022– State Tax (Rate)","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-07-2022-state-tax-rate-ebf470b9/"},{"key":"f40eafa1","kind":"notification","title":"Notification No.17/2021– State Tax (Rate)","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-17-2021-state-tax-rate-f40eafa1/"},{"key":"1d9124b5","kind":"notification","title":"Notification no. 03/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-03-2019-state-tax-rate-1d9124b5/"},{"key":"1ddbf6ae","kind":"rule","title":"Bihar Goods and Services Tax (Amendment) Rules, 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-amendment-rules-2019-1ddbf6ae/"},{"key":"25f5a0cd","kind":"notification","title":"Notification no. 05/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-05-2019-state-tax-rate-25f5a0cd/"},{"key":"29e9304b","kind":"notification","title":"Notification no. 08/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-08-2019-state-tax-rate-29e9304b/"},{"key":"3e7579a9","kind":"notification","title":"Notification no. 07/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-07-2019-state-tax-rate-3e7579a9/"},{"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/"},{"key":"9b63edf0","kind":"notification","title":"Notification no. 06/2019- State Tax (Rate)","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-06-2019-state-tax-rate-9b63edf0/"},{"key":"9bb2d0f0","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2019-9bb2d0f0/"},{"key":"598057a4","kind":"notification","title":"Notification No. 3/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-3-2018-state-tax-rate-598057a4/"},{"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":"fcca0ac7","kind":"rule","title":"Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourth-amendment-rules-2018-fcca0ac7/"},{"key":"9c4f3301","kind":"notification","title":"Notification No. 27/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"mentions","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":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-1-2018-state-tax-rate-ad58568a/"},{"key":"b26d46d2","kind":"notification","title":"Notification No.8/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-8-2018-state-tax-rate-b26d46d2/"},{"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":"7bfbcc2c","kind":"notification","title":"Notification No.31/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-31-2017-state-tax-rate-7bfbcc2c/"},{"key":"2bd6f5a8","kind":"notification","title":"Notification No. 17/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-17-2017-state-tax-rate-2bd6f5a8/"},{"key":"e60e8fca","kind":"notification","title":"Notification No. 12/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-12-2017-state-tax-rate-e60e8fca/"},{"key":"3f56241f","kind":"notification","title":"Notification No. 13/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-13-2017-state-tax-rate-3f56241f/"},{"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/"},{"key":"a7f7356e","kind":"notification","title":"Notification No. 46/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","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":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-20-2017-state-tax-rate-1f39db29/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/2/","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."}