# The Bihar Goods and Services Tax Act, 2017, Section 2

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/2/

## Text

Definitions. In this Act, unless the context otherwise requires :- (1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; (3) "address on record" means the address of the recipient as available in the records of the supplier; (4). "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the National Appellate Authority for Advance Ruling]2, [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of Section 171.]3 1. Passed by the Bihar Legislature and assented to by the Governor on May 3, 2017, published in the Bihar Gazette Extra-ordinary under Noti. No. 378 Dated May 8, 2017.

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