{"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":"23","heading":null,"text":"Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 w.e.f. 01 July, 2017. Prior to omission the clause may reads as under :- (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.","html":"<p>Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 w.e.f. 01 July, 2017. Prior to omission the clause may reads as under :- (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.</p>","words":59,"text_source":"ocr"},"classification":[],"instruments":[{"key":"5d311aaf","kind":"notification","title":"S.O. 264 Date 5 October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-264-date-5-october-2023-5d311aaf/"},{"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":"bbd4e457","kind":"notification","title":"S.O. 76, Dated 31st March 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-76-dated-31st-march-2022-bbd4e457/"},{"key":"cd111159","kind":"notification","title":"S.O. 169, Dated The 28th July 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-169-dated-the-28th-july-2022-cd111159/"},{"key":"f2dfc15e","kind":"notification","title":"S.O. 48, Dated 7th March 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-48-dated-7th-march-2019-f2dfc15e/"},{"key":"ca41bac3","kind":"notification","title":"S.O. 26, Dated 31st January 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-26-dated-31st-january-2019-ca41bac3/"},{"key":"32518ea8","kind":"notification","title":"S.O. 262, Dated 23rd October 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-262-dated-23rd-october-2018-32518ea8/"},{"key":"005c3270","kind":"notification","title":"S.O. 286, dated the 16th November 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-286-dated-the-16th-november-2017-005c3270/"},{"key":"d9e7d0c3","kind":"notification","title":"S.O 179, dated 21st September 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-179-dated-21st-september-2017-d9e7d0c3/"},{"key":"866aa053","kind":"notification","title":"S.O. 231 , dated 13th October 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-231-dated-13th-october-2017-866aa053/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/23/","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."}