Section2
The Bihar Goods and Services Tax (Amendment) Act, 2019

Amendment of section 2

In force Act 21 of 2019 As on 12 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 21 of 2019 Cited by 1 provision Instruments 1

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, 2019 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), in clause (4), after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted.

In section 2 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (4), after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted.

Section 2, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).

Cross-references

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

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

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), in clause (4), after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted.

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. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently S.O. 415, dated the 31st December 2019 (2019).

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

Bihar Goods and Services Tax (Amendment) Act was enacted in 2019 as Act 21 of 2019. 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/86f00aee-cb41-4f4a-8a8a-a531170c1047.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/64d01e24-6f15-41fd-a663-980874d0e8e5/content). This page is not a substitute for legal advice.