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The Bihar Goods and Services Tax (First Amendment) Act, 2020

The Bihar Goods and Services Tax (First Amendment) Act, 2020

Tax202016 sections

This Act amends the Bihar Goods and Services Tax Act to clarify key definitions and remove ambiguities in the tax code. Specifically, it refines the meaning of "specified goods" and alters how business contracts are classified for evaluation, aiming to align state tax laws with the original intent of the tax reforms. By updating these specific clauses, the legislation supports businesses and tax authorities in determining liability more accurately, thereby simplifying compliance and reducing disputes related to service tax segments within the broader tax structure.

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  1. 0. Preamble
  2. 1. Short title and commencement
  3. 2. Amendment of section 2.-In section 2 of the Bihar Goods and Services Tax Act,
  4. 3. Amendment of section 10
  5. 4. Amendment of section 16
  6. 5. Amendment of section 29
  7. 6. Amendment of section 30
  8. 7. Amendment of section 31
  9. 8. Amendment of section 51.- In section 51 of the principal Act,
  10. 9. Amendment of section 122.-In section 122 of the principal Act, after sub-section
  11. 10. Amendment of section 132.-In section 132 of the principal Act, in sub-section
  12. 11. Amendment of section 140.-In section 140 of the principal Act, with effect from the 1st day of July, 2017,
  13. 12. Amendment of section 172.-In section 172 of the principal Act, in sub-section
  14. 13. Amendment to Schedule II.- In Schedule II to the principal Act, in paragraph
  15. 14. Retrospective exemption from, or levy or collection of, State tax in certain cases
  16. 15. Repeal and Savings

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