Amendment of section 2

In force Act 14 of 2018 As on 09 Oct 2026

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Act 14 of 2018

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 2 of the Bihar Goods and Services Tax (Amendment) Act, 2018 deals with amendment of section 2. In section 2 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),- (1) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referr

In section 2 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),- (1) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted;
(2) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely :- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";
(4) clause (18) shall be omitted;
(5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted;
(6) in clause (69), in sub-clause (f), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted;
(7) in clause (102), the following Explanation shall be inserted, namely :- 'Explanation .- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;'.
Section 2, The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Bihar Goods and Services Tax Act s. 2

Questions about Section 2

What does Section 2 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 2 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 2". In section 2 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),- (1) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referr

How do I find court cases under Section 2 of the Bihar Goods and Services Tax (Amendment) 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 (Amendment) Act 2, section 2 Bihar Goods and Services Tax (Amendment) Act, section 2 of the Bihar Goods and Services Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 2 of the Bihar Goods and Services Tax (Amendment) Act, and has it changed?

Its own text turns on Bihar Goods and Services Tax Act 2, so none of them can safely be read on its own.

When was the Bihar Goods and Services Tax (Amendment) Act enacted?

Bihar Goods and Services Tax (Amendment) Act was enacted in 2018 as Act 14 of 2018. 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/e73c5838-f1af-4213-933f-00f042b51e7d.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/c93ffd18-3cd5-48d0-bd2a-083397a7e4f4/content). This page is not a substitute for legal advice.