Vidhi Codex

Bihar Goods and Services Tax (Amendment) Act, 2018

Bihar Goods and Services Tax (Amendment) Act, 2018

Tax201832 sections

This Act amends the Bihar Goods and Services Tax Act, 2017 to update tax rules and definitions. It clarifies that "services" include arranging securities transactions and updates the definition of the Appellate Authority. The law modifies how goods and services are classified for tax purposes and adjusts reverse charge mechanisms for certain supplies. It also updates rules for tax collection at source and Special Economic Zone registrations. These changes aim to streamline the tax administration process and ensure compliance with the latest central directives regarding indirect taxes in the state.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 7
  4. 4. Amendment of section 9
  5. 5. Amendment of section 10
  6. 6. Amendment of section 12
  7. 7. Amendment of section 7
  8. 8. Amendment of section 16
  9. 9. Amendment of section 17
  10. 10. Amendment of section 20
  11. 11. Amendment of section 22
  12. 12. Amendment of section 24
  13. 13. Amendment of section 25
  14. 14. Amendment of section 29
  15. 15. Amendment of section 34
  16. 16. Amendment of section 35
  17. 17. Amendment of section 39
  18. 18. Insertion of section 43A
  19. 19. Amendment of section 48
  20. 20. Amendment of section 49
  21. 21. Insertion of section 49A and section 49B
  22. 22. Amendment of section 52
  23. 23. Amendment of section 54
  24. 24. Amendment of section 79
  25. 25. Amendment of section 107
  26. 26. Amendment of section 112
  27. 27. Amendment of section 129
  28. 28. Amendment of section 143
  29. 29. Amendment of Schedule I
  30. 30. Amendment of Schedule II
  31. 31. Amendment of Schedule III
  32. 32. Repeal and Saving

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