Section13
Bihar Goods and Services Tax (Second Amendment) Act, 2020

Amendment to Schedule II

In force Act 9 of 2020 As on 11 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 9 of 2020 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 13 of Bihar Goods and Services Tax (Second Amendment) Act, 2020 deals with amendment to Schedule II. In Schedule II to the principal Act, in paragraph 4, the words "whether or not for a consideration," at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

In Schedule II to the principal Act, in paragraph 4, the words "whether or not for a consideration," at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

Section 13, Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020).

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 13

What does Section 13 of the Bihar Goods and Services Tax (Second Amendment) Act deal with?

Section 13 of the Bihar Goods and Services Tax (Second Amendment) Act is headed "Amendment to Schedule II". In Schedule II to the principal Act, in paragraph 4, the words "whether or not for a consideration," at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

How do I find court cases under Section 13 of the Bihar Goods and Services Tax (Second 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 (Second Amendment) Act 13, section 13 Bihar Goods and Services Tax (Second Amendment) Act, section 13 of the Bihar Goods and Services Tax (Second 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 13 of the Bihar Goods and Services Tax (Second Amendment) Act, and has it changed?

The rules and notifications made under it are where it actually bites, and there is one: most recently S.O. 74, Dated 14th January 2021 (2021).

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

Bihar Goods and Services Tax (Second Amendment) Act was enacted in 2020 as Act 9 of 2020. 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/72388993-9dc3-4807-a83f-2f1fb7ea1ff1.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/7d122818-fc4a-4e1d-834a-a21523a8db53/content). This page is not a substitute for legal advice.