{"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":"44","heading":null,"text":"Inserted 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>Inserted 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":"b602b7c1","kind":"notification","title":"S.O. 445 Dated 4 September 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-445-dated-4-september-2024-b602b7c1/"},{"key":"ce5a4455","kind":"notification","title":"S.O. 262 Date 5 October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-262-date-5-october-2023-ce5a4455/"},{"key":"6e3cd29a","kind":"notification","title":"S.O. 132, Date The 17th May 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-132-date-the-17th-may-2023-6e3cd29a/"},{"key":"22be9f2c","kind":"notification","title":"S.O. 171, Dated 29th August 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-171-dated-29th-august-2022-22be9f2c/"},{"key":"0e26d66a","kind":"notification","title":"S.O. 129, Dated 14th September 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-129-dated-14th-september-2021-0e26d66a/"},{"key":"7a130e6e","kind":"order","title":"Bihar Goods and Services Tax (Third Removal of Difficulties) Order, 2018","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-third-removal-of-difficulties-order-2018-7a130e6e/"},{"key":"ebe08a01","kind":"order","title":"Removal of Difficulty Order No. 07/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-07-2019-state-tax-ebe08a01/"},{"key":"23302ccb","kind":"order","title":"Removal of Difficulty Order No. 08/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-08-2019-state-tax-23302ccb/"},{"key":"247f69cf","kind":"order","title":"Removal of Difficulty Order No. 06/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-06-2019-state-tax-247f69cf/"},{"key":"26b5e43a","kind":"notification","title":"S.O. 388, Dated 14th October 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-388-dated-14th-october-2019-26b5e43a/"},{"key":"294c8d3b","kind":"order","title":"Removal of Difficulty Order No. 10/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-10-2019-state-tax-294c8d3b/"},{"key":"e466c84a","kind":"order","title":"Bihar Goods and Services Tax (Removal of Difficulties) Order, 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-removal-of-difficulties-order-2018-e466c84a/"},{"key":"426c340a","kind":"notification","title":"S.O. 105 dated 29th June 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-105-dated-29th-june-2017-426c340a/"},{"key":"89eec9e8","kind":"rule","title":"Bihar Goods and Services Tax (Sixth Amendment) Rules, 2021","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-sixth-amendment-rules-2021-89eec9e8/"},{"key":"8e22660a","kind":"rule","title":"Bihar Goods and Services Tax (Seventh Amendment) Rules, 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-seventh-amendment-rules-2019-8e22660a/"},{"key":"413aede5","kind":"notification","title":"S.O. 320, Dated 3rd July 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-320-dated-3rd-july-2019-413aede5/"},{"key":"6a4af02e","kind":"rule","title":"Bihar Goods and Services Tax (Tenth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-tenth-amendment-rules-2018-6a4af02e/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/44/","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."}