Retrospective exemption from, or levy or collection of, State tax in certain cases

In force Act 9 of 2020 As on 10 Oct 2026

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Act 9 of 2020

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 14 of Bihar Goods and Services Tax (Second Amendment) Act, 2020 deals with retrospective exemption from, or levy or collection of, State tax in certain cases. Notwithstanding anything contained in the notification of the Commercial Taxes Department notification number S.O.

(1) Notwithstanding anything contained in the notification of the Commercial Taxes Department notification number S.O. 65, dated the 29th June, 2017, issued by the State Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017,- (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 15 day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive);
(ii) state tax at the rate of six percent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.
Section 14, Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020).

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. 9

Questions about Section 14

What does Section 14 of the Bihar Goods and Services Tax (Second Amendment) Act deal with?

Section 14 of the Bihar Goods and Services Tax (Second Amendment) Act is headed "Retrospective exemption from, or levy or collection of, State tax in certain cases". Notwithstanding anything contained in the notification of the Commercial Taxes Department notification number S.O.

How do I find court cases under Section 14 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 14, section 14 Bihar Goods and Services Tax (Second Amendment) Act, section 14 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 14 of the Bihar Goods and Services Tax (Second Amendment) Act, and has it changed?

Its own text turns on Bihar Goods and Services Tax Act 9, so none of them can safely be read on its own.

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.