Section 28
Section 28 of the Bihar Goods and Services Tax Act, 2017. Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no.
Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for "in lieu of the tax payable by him, an amount calculated at such rate". Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding [one crore and fifty lakh rupees]29, as may be recommended by the Council. [PROVIDED FURTHER that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent, of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher.]30 [Explanation .- For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State. ]31 (2) The registered person shall be eligible to opt under sub-section (1), if- [(a) save as provided in sub-section (1), he is not engaged in the supply of services]32;
(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act [or services]33;
(c) he is not engaged in making any inter-State outward supplies of goods [or services]34; HOLL Vinte for (d) he is not engaged in making any supply of [ *** ]35 [services]36 through an electronic commerce operator who is required to collect tax at source under section 52 ; [ *** ]37
Section 28, 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
Questions about Section 28
How do I find court cases under Section 28 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 28, section 28 Bihar Goods and Services Tax Act, section 28 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 28 of the Bihar Goods and Services Tax Act, and has it changed?
Its own text turns on section 52, so none of them can safely be read on its own.
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.