8th May 2017
[Bihar Act 12, 2017]
THE BIHAR GOODS AND SERVICES TAX ACT, 2017
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:-
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.