{"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":"38","heading":null,"text":"Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019.","html":"<p>Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019.</p>","words":25,"text_source":"ocr"},"classification":[],"instruments":[{"key":"836548a6","kind":"notification","title":"S.O. 199, Dated 18th December 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-199-dated-18th-december-2020-836548a6/"},{"key":"13ba5a29","kind":"notification","title":"S.O. 115, Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-115-dated-6th-may-2020-13ba5a29/"},{"key":"3a0c39ba","kind":"notification","title":"S.O. 200, Dated 18th December 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-200-dated-18th-december-2020-3a0c39ba/"},{"key":"10516673","kind":"notification","title":"S.O. 116, Dated 6th May 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2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-49-dated-7th-march-2019-01734a20/"},{"key":"5cf3b895","kind":"notification","title":"S.O. 224 Dated 10th August 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-224-dated-10th-august-2018-5cf3b895/"},{"key":"b06c422a","kind":"notification","title":"S.O. 233, Date 10th September 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-233-date-10th-september-2018-b06c422a/"},{"key":"c78c193e","kind":"notification","title":"S.O. 163, dated 3rd April 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-163-dated-3rd-april-2018-c78c193e/"},{"key":"7f6b3a5e","kind":"notification","title":"S.O. 03 Dated 2nd January 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-03-dated-2nd-january-2018-7f6b3a5e/"},{"key":"c893a8c3","kind":"notification","title":"S.O. 290, dated the 16th November 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-290-dated-the-16th-november-2017-c893a8c3/"},{"key":"bd13903e","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2017-bd13903e/"},{"key":"2440f0e7","kind":"rule","title":"Bihar Goods and services Tax (Fourth Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourth-amendment-rules-2017-2440f0e7/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/38/","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."}