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Section16
The Bihar Goods and Services Tax Act, 2017

Section 16

In force Act 12 of 2017 As on 09 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 Cited by 3 provisions Instruments 40

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 16 of the Bihar Goods and Services Tax Act, 2017. Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no.

Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no. 16 of 2023) vide Notification No. 968 Dated 17th November, 2023. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (d) Ladakh]17 (e) Chandigarh; and (f) Other territory;

Explanation .- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.

(115) "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act;

(116) "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017; [(116A) "Unique Identification Marking" means the unique identification marking referred to in clause (b) of subsection (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;]18 (117) "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; [(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961]19 (118) "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;

(119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;

(120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Acts.

Section 16, The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 39
  2. Income-tax Act s. 2 Definitions

Referred to by 3

  1. s. 68
  2. s. 74
  3. s. 140

Made under this section, and citing it

26 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 14 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 16

How do I find court cases under Section 16 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 16, section 16 Bihar Goods and Services Tax Act, section 16 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 16 of the Bihar Goods and Services Tax Act, and has it changed?

Its own text turns on section 39, Income-tax Act 2 (Definitions), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 26: most recently Notification No. 07/2024–State Tax (Rate) (2024), then Notification No. - 05/2023- State Tax (Rate) (2023), and 24 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.