# The Bihar Goods and Services Tax Act, 2017, Section 5

- 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/5/

## Text

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. Prior to substitution clause reads as under :- "(h) services provided by a race club by way of totalisator or a licence to book maker in such club; and"

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