Vidhi Codex

The Bihar Finance Act, 2018

The Bihar Finance Act, 2018

Tax201810 sections

The Bihar Finance Act 2018 updates administrative designations across several state tax laws, including value added tax, entertainment tax, and entry of goods tax in the state of Bihar. It applies to state tax officials and businesses subject to these state levies. Instead of changing tax rates, this law changes the titles of tax authorities, such as renaming Commercial Taxes Officers to Assistant Commissioners of State Tax, to line up with the modern GST system. It matters because it officially updates and validates the governance structure of the tax department, thereby ensuring overall legal clarity and authority in tax administration.

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  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
  4. 3. Amendment in the Bihar Tax on Entry of Goods into Local Areas for Consumption,
  5. 4. Amendment in the Bihar Entertainment Tax Act, 1948 (Bihar Act 35 of 1948).
  6. 5. Amendment in the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5
  7. 6. Amendment in the Bihar Electricity Duty Act, 2018 (Bihar Act 4 of 2018).
  8. 7. Amendment in the Bihar Tax on Advertisements Act, 2007 (Bihar Act 8 of 2007).
  9. 8. Amendment in the Bihar Tax on Professions, Trades, Callings and Employments Act,
  10. 9. Validation.

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