{"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":"302","heading":null,"text":"Paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 32 of Bihar Act 14, 2018) shall be deemed to have been inserted therein with effect from the 1\" day of July, Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad [\"9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.\".]303 [Explanation 1].304-For the purposes of paragraph 2, the term \"court\" includes District Court, High Court and Supreme Court. [Explanation 2 .- For the purposes of [clause (a) of]305 paragraph 8, the expression \"warehouse goods\" shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).] 306 [Explanation 3 .- For the purposes of clause (aa) of paragraph 8, the expressions \"Special Economic Zone\", \"Free Trade Warehousing Zone\" and \"Domestic Tariff Area\" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005.]307 2017 by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023.","html":"

Paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 32 of Bihar Act 14, 2018) shall be deemed to have been inserted therein with effect from the 1" day of July, Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad ["9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.".]303 [Explanation 1].304-For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court. [Explanation 2 .- For the purposes of [clause (a) of]305 paragraph 8, the expression "warehouse goods" shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).] 306 [Explanation 3 .- For the purposes of clause (aa) of paragraph 8, the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005.]307 2017 by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023.

","words":312,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/302/","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."}