{"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":"52","heading":null,"text":"The word \"sub-section (2) of\" 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.","html":"<p>The word &quot;sub-section (2) of&quot; 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.</p>","words":30,"text_source":"ocr"},"classification":[],"instruments":[{"key":"a409010e","kind":"notification","title":"S.O. 84, Dated The 24th April 2025","year":2025,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-84-dated-the-24th-april-2025-a409010e/"},{"key":"7f854eeb","kind":"notification","title":"S.O. 446 Dated 4 September 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-446-dated-4-september-2024-7f854eeb/"},{"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 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Tax","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-07-2019-state-tax-ebe08a01/"},{"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":"23302ccb","kind":"order","title":"Removal of Difficulty Order No. 08/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-08-2019-state-tax-23302ccb/"},{"key":"e466c84a","kind":"order","title":"Bihar Goods and Services Tax (Removal of Difficulties) Order, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-removal-of-difficulties-order-2018-e466c84a/"},{"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/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/52/","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."}