section 24
Amendment of section 79
Bihar Goods and Services Tax (Amendment) Act, 2018Tax201832 sections
Statutory text
In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- 'Explanation.––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'.
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