Section22
The Bihar Goods and Services Tax (Amendment) Act, 2019

Amendment in section 174

In force Act 21 of 2019 As on 13 Oct 2026

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Act 21 of 2019 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 22 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with amendment in section 174. In section 174 of the principal Act, with effect from the 1st day of July, 2017, after sub-section (1) the following new sub-section (1A) shall be inserted and shall always be deemed to have been inserted- "(1A) Notwithstanding anything to the contrary contained in sub-section (1)- (a) nothing conta

In section 174 of the principal Act, with effect from the 1st day of July, 2017, after sub-section (1) the following new sub-section (1A) shall be inserted and shall always be deemed to have been inserted- "(1A) Notwithstanding anything to the contrary contained in sub-section (1)- (a) nothing contained in the proviso to clause (c) of sub-section (1) shall apply to notification number S.O 391, dated 10th November, 2011 issued by the Commercial Taxes Department, Government of Bihar, Patna, and (b) the validity of notification number S.O 391, dated 10th November, 2011 issued by the Commercial Taxes Department, Government of Bihar, Patna is extended till the 30th day of June, 2017."

Section 22, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 22

What does Section 22 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 22 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment in section 174". In section 174 of the principal Act, with effect from the 1st day of July, 2017, after sub-section (1) the following new sub-section (1A) shall be inserted and shall always be deemed to have been inserted- "(1A) Notwithstanding anything to the contrary contained in sub-section (1)- (a) nothing conta

How do I find court cases under Section 22 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 22, section 22 Bihar Goods and Services Tax (Amendment) Act, section 22 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 22 of the Bihar Goods and Services Tax (Amendment) Act, and has it changed?

One instrument names it without being made under it, 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.