{"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":"73","heading":null,"text":"Inserted 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":"<p>Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023.</p>","words":25,"text_source":"ocr"},"classification":[],"instruments":[{"key":"dab40022","kind":"notification","title":"S.O. 504 Dated 13th December 2024","year":2024,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-504-dated-13th-december-2024-dab40022/"},{"key":"da56826b","kind":"notification","title":"S.O. 357 Date 23 November 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-357-date-23-november-2023-da56826b/"},{"key":"60ac1723","kind":"notification","title":"S.O. 260, Date 5th October 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-260-date-5th-october-2023-60ac1723/"},{"key":"b8373858","kind":"notification","title":"S.O. 506, Dated 13th December 2024","year":2024,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-506-dated-13th-december-2024-b8373858/"},{"key":"cfaea114","kind":"notification","title":"S.O. 60, Dated 23rd January 2024","year":2024,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-60-dated-23rd-january-2024-cfaea114/"},{"key":"32988438","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2023-32988438/"},{"key":"203fb9bf","kind":"notification","title":"S.O. 134, Dated 17th May 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-134-dated-17th-may-2023-203fb9bf/"},{"key":"e3bd788a","kind":"rule","title":"Bihar Goods and Services Tax (Amendment) Rules, 2022","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-amendment-rules-2022-e3bd788a/"},{"key":"9626d021","kind":"notification","title":"S.O. 174, Dated 29th August 2022","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-174-dated-29th-august-2022-9626d021/"},{"key":"14ce08af","kind":"rule","title":"Bihar Goods and Services Tax (Third Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-third-amendment-rules-2020-14ce08af/"},{"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":"2194b312","kind":"rule","title":"Bihar Goods and Services Tax (Sixth Amendment) Rules, 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-sixth-amendment-rules-2019-2194b312/"},{"key":"7328a3d9","kind":"rule","title":"Bihar Goods and Services Tax (First Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-first-amendment-rules-2017-7328a3d9/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/73/","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."}