Amendment of Schedule III

In force Act 14 of 2018 As on 10 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below 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.

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 31 of the Bihar Goods and Services Tax (Amendment) Act, 2018 deals with amendment of Schedule III. In Schedule III of the principal Act, - (1) after paragraph 6, the following paragraphs shall be inserted, namely :- "7.

In Schedule III of the principal Act, - (1) after paragraph 6, the following paragraphs shall be inserted, namely :- "7. Supply of goods from a place outside India to another place outside India without such goods entering into India. 8.
(a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.";
(2) The Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely :- "Explanation 2 .- For the purposes of paragraph 8, the expression "warehoused goods" shall have the same meaning as assigned to it in the Customs Act, 1962(Central Act 52 of 1962).".
Section 31, The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018).

Questions about Section 31

What does Section 31 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 31 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of Schedule III". In Schedule III of the principal Act, - (1) after paragraph 6, the following paragraphs shall be inserted, namely :- "7.

How do I find court cases under Section 31 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 31, section 31 Bihar Goods and Services Tax (Amendment) Act, section 31 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.

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.