# The Bihar Goods and Services Tax Act, 2017, Section 71

- 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/71/

## Text

Substituted for the words "plant or machinery" 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.

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