# The Bihar Goods and Services Tax Act, 2017, Section 307

- 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/307/

## Text

Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025 w.e.f. 01.07.2017. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad

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