Section 9

Section 9 of the Bihar Goods and Services Tax Act, 2017. Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2024 (Bihar Act no.

Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2024 (Bihar Act no. 15 of 2024) vide Notification No. 736 Dated 6th August, 2024. Prior to submission clause reads as under :- (61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office; Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (69) "local authority" means- (a) a "Panchayat" as defined in clause (d) of article 243 of the Constitution;

(b) a "Municipality" as defined in clause (e) of article 243P of the Constitution;

(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a [municipal fund or local fund]10; [Explanation .- For the purposes of this sub-clause- (a) "local fund" means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;

(b) "municipal fund" means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;]11 (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;

(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;

(f) a Development Board constituted under article 371 [and article 371J]12 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution;

(70) "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient;

Section 9, The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017).