Daily Archives: July 4, 2017

Section 9 Bihar GST Act 2017 [ Section 9 of Bihar GST Act 2017  explains Levy and collection  and is covered in Chapter III –Levy And Collection of Tax ]  Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Bihar goods and services tax on all intra- State supplies… Read More »

Section 8 Bihar GST Act 2017 [ Section 8 of Bihar GST Act 2017  explains Tax liability on composite and mixed supplies  and is covered in Chapter III –Levy And Collection of Tax ]  Tax liability on composite and mixed supplies. 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:… Read More »

Section 7 Bihar GST Act 2017 [ Section 7 of Bihar GST Act 2017  explains Scope of supply  and is covered in Chapter III –Levy And Collection of Tax ]    Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale,… Read More »

Section 6 Bihar GST Act 2017 [ Section 6 of Bihar GST Act 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances  and is covered in Chapter II – Administration ]  Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the officers… Read More »

Section 5 Bihar GST Act 2017 [ Section 5 of Bihar GST Act 2017  explains Powers of officers and is covered in Chapter II – Administration ]  Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on… Read More »

Section 4 Bihar GST Act 2017 [ Section 4 of Bihar GST Act 2017  explains Appointment of officers and is covered in Chapter II – Administration ]  Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under… Read More »

Section 3 Bihar GST Act 2017 [ Section 3 of Bihar GST Act 2017  explains Officers under this Act and is covered in Chapter II – Administration ]  Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Commissioner or Chief Commissioner of State tax, (b)… Read More »

Section 2 Bihar GST Act 2017 [ Section 2 of Bihar GST Act 2017  explains Definitions and is covered in Chapter 1 – Prelimiary ]  Definitions 2. In this Act, unless the context otherwise requires (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) “address of… Read More »

Section 1 Bihar GST Act 2017 [ Section 1 of Bihar GST Act 2017  explains  Short title, extent and commencement and is covered in Chapter 1 – Prelimiary ]    Short title, extent and commencement 1. (1) This Act may be called the Bihar Goods and Services Tax Act, 2017. (2) It extends to the whole of the… Read More »