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Section2
The Bihar Goods and Services Tax Act, 2017

Section 2

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 5 provisions Instruments 30

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 2 of the Bihar Goods and Services Tax Act, 2017. 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;

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.

Section 2, 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. 171
  2. Transfer of Property Act s. 3 Interpretation-clause

Referred to by 5

  1. s. 87
  2. s. 297
  3. Bihar Goods and Services Tax (Amendment) Act s. 2 Amendment of section 2
  4. Bihar Goods and Services Tax (Amendment) Act s. 2 Amendment of section 2
  5. Bihar Goods and Services Tax (Second Amendment) Act s. 2 Amendment of section 2

Made under this section, and citing it

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

All subordinate legislation

Questions about Section 2

How do I find court cases under Section 2 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 2, section 2 Bihar Goods and Services Tax Act, section 2 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 2 of the Bihar Goods and Services Tax Act, and has it changed?

Its own text turns on section 171, Transfer of Property Act 3 (Interpretation-clause), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it. 30 instruments name it without being made under it, most recently Notification No. 01/2025- State Tax (Rate) (2025), then S.O. 51 Dated 16 January 2025 (2025).

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.