BIHAR STATE GST ACT- Download in pdf


THE BIHAR GOODS AND SERVICES TAX (GST) ACT, 2017


AN
ACT

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Bihar and the matters connected therewith or incidental thereto
BE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:-

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.—

(1) This Act may be called the Bihar Goods and Services Tax Act, 2017.
(2) It extends to the whole of the State of Bihar.
(3) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.

2. Definitions.—In this Act, unless the context otherwise requires :-

(1) “actionable claim” shall have the same meaning asassigned to it in section
3 of the Transfer of Property Act, 1882;
(2) “address of delivery” means the address of the recipient of goods or
services or both indicated on the tax invoice issued by a registered person
for delivery of such goods or services or both;
(3) “address on record” means the address of the recipient as available in the
records of the supplier;
(4) “adjudicating authority” means any authority, appointed or authorised to pass
any order or decision under this Act, but does not include the Commissioner,
Revisional Authority, the Authority for Advance Ruling, the Appellate
Authority for Advance Ruling, the Appellate Authority and the Appellate
Tribunal;
(5) “agent” means a person, including a factor, broker, commission agent, arhatia,
del credere agent, an auctioneer or any other mercantile agent, by whatever
name called, who carries on the business of supply or receipt of goods or
services or both on behalf of another;
(6) “aggregate turnover” means the aggregate value of all taxable supplies
(excluding the value of inward supplies on which tax is payable by a person on
reverse charge basis), exempt supplies, exports of goods or services or both and
inter-State supplies of persons having the same Permanent Account Number, to
be computed on all India basis but excludes central tax, State tax, Union
territory tax, integrated tax andcess;
(7) “agriculturist” means an individual or a Hindu Undivided Family who
undertakes cultivation of land–

(a) by own labour,or
(b) by the labour of family,or
(c) by servants on wages payable in cash or kind or by hired labour under
personal supervision or the personal supervision of any member of
thefamily;

To Download the Complete BIHAR STATE GST Act in PDF : CLICK HERE

items of gst with rates    GST 0% Rate Category Items List  

items of gst with rates    GST 5% Rate Category Items List 

items of gst with rates    GST 12% Rate Category Items List

items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List 

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