Section 302
Section 302 of the Bihar Goods and Services Tax Act, 2017. Paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 32 of Bihar Act 14, 2018) shall be deemed to have been inserted therein with effect from the " day of July, Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad ["9.
Paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 32 of Bihar Act 14, 2018) shall be deemed to have been inserted therein with effect from the 1" day of July, Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad ["9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.".]303 [Explanation 1].304-For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court. [Explanation 2 .- For the purposes of [clause (a) of]305 paragraph 8, the expression "warehouse goods" shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).] 306 [Explanation 3 .- For the purposes of clause (aa) of paragraph 8, the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005.]307 2017 by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023.
Section 302, The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017).
Questions about Section 302
How do I find court cases under Section 302 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 302, section 302 Bihar Goods and Services Tax Act, section 302 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.
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.