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Section 2: Definitions

Bihar Goods and Services Tax Rules 2017 updated till year 2024State Rules of Bihar · 2017

In these rules, unless the context otherwise requires,-

(a) "Act" means the Bihar Goods and Services Tax Act, 2017 (12 of 2017);

(b) "FORM" means a Form appended to these rules;

(c) "Section" means a section of the Act;

(d) "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 2 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Chapter II COMPOSITION RULES

Where this provision sits

ActBihar Goods and Services Tax Rules 2017 updated till year 2024
Section2
Marginal noteDefinitions
JurisdictionState of Bihar
StatusIn force as published by the source

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