Section1
The Bihar Goods and Services Tax Act, 2017

Short title, extent and commencement

In force Act 12 of 2017 As on 08 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 12 of 2017 Instruments 12

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 1 of the Bihar Goods and Services Tax Act, 2017 deals with short title, extent and commencement. This Act may be called the Bihar Goods and Services Tax Act, 2017.

(1) This Act may be called the Bihar Goods and Services Tax Act, 2017.

(2) It extends to the whole of the State of Bihar.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. InThe cotonintedStal

Section 1, The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017).

Made under this section, and citing it

8 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 4 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 1

What does Section 1 of the Bihar Goods and Services Tax Act deal with?

Section 1 of the Bihar Goods and Services Tax Act is headed "Short title, extent and commencement". This Act may be called the Bihar Goods and Services Tax Act, 2017.

How do I find court cases under Section 1 of the Bihar Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Goods and Services Tax Act 1, section 1 Bihar Goods and Services Tax Act, section 1 of the Bihar Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 1 of the Bihar Goods and Services Tax Act, and has it changed?

The rules and notifications made under it are where it actually bites, and there are 8: most recently S.O. 501 Dated 13th December 2024 (2024), then S.O. 6, dated the 3rd January 2019 (2019), and 6 more.

When was the Bihar Goods and Services Tax Act enacted?

Bihar Goods and Services Tax Act was enacted in 2017 as Act 12 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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). This page is not a substitute for legal advice.