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