{"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":"2","heading":"Amendment of section 2","text":"In section 2 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (4), after the words \"the Appellate Authority for Advance Ruling,\", the words \"the National Appellate Authority for Advance Ruling,\" shall be inserted.","html":"<p>In section <a href=\"/bihar-goods-services-tax-act-2017/section/2/\">2</a> of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (4), after the words &quot;the Appellate Authority for Advance Ruling,&quot;, the words &quot;the National Appellate Authority for Advance Ruling,&quot; shall be inserted.</p>","words":43,"text_source":"ocr"},"classification":[],"instruments":[{"key":"9d92d8f4","kind":"notification","title":"S.O. 415, dated the 31st December 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-415-dated-the-31st-december-2019-9d92d8f4/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/section/2/","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."}