# The Bihar Goods and Services Tax Act, 2017, Section 290

- 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/290/

## Text

Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both. |291 172. Removal of difficulties .- (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made there under, as may be necessary or expedient for the purpose of removing the said difficulty: Provided that no such order shall be made after the expiry of a period of [five years]292 from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature. 173. Repeal .- (1) Save as otherwise provided in this Act and subject to the provisions of section174, on and from the date of commencement of this Act, (a) The Bihar Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (b) the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale There in Act, 1993; (c) the Bihar Taxation on Luxuries in Hotels Act, 1988; (d) the Bihar Entertainment Tax Act, 1948;and (e) the Bihar Advertisement Tax Act, 2007, (here after referred to as the repealed Acts) are hereby repealed. 174. Saving .- (1) The repeal of the said Acts specified in section 173 to the extent mentioned in section 173 shall not- (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts or orders under such repealed Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or

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