{"act":{"id":"bihar-goods-services-tax-amendment-act-2019","short_title":"The Bihar Goods and Services Tax (Amendment) Act, 2019","long_title":null,"act_number":"21","act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":23,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/86f00aee-cb41-4f4a-8a8a-a531170c1047.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/"},"unit":"section","section":{"number":"14","heading":"Amendment of section 95","text":"In section 95 of the principal Act,- (i) in clause (a),- (a) after the words \"Appellate Authority\", the words \"or the National Appellate Authority\" shall be inserted; (b) after the words and figures \"of section 100\", the words, figures and letter \"or of section 101C\" shall be inserted; (ii) after clause (e) , the following clause shall be inserted, namely :- '(f) \"National Appellate Authority\" means the National Appellate Authority for Advance Ruling referred to in section 101A.'.","html":"<p>In section 95 of the principal Act,- (i) in clause (a),- (a) after the words &quot;Appellate Authority&quot;, the words &quot;or the National Appellate Authority&quot; shall be inserted; (b) after the words and figures &quot;of section 100&quot;, the words, figures and letter &quot;or of section 101C&quot; shall be inserted; (ii) after clause (e) , the following clause shall be inserted, namely :- '(f) &quot;National Appellate Authority&quot; means the National Appellate Authority for Advance Ruling referred to in section 101A.'.</p>","words":78,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/section/14/","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/86f00aee-cb41-4f4a-8a8a-a531170c1047.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/64d01e24-6f15-41fd-a663-980874d0e8e5/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."}