Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no. 16 of 2023) vide Notification No. 968 Dated 17th November, 2023 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 11 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (n) every artificial juridical person, not falling within any of the above; (85) "place of business" includes- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86) ―place of supply‖ means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act; (87) ―prescribed’’ means prescribed by rules made under this Act on the recommendations of the Council; (88) ―principal‖ means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89) ―principal place of business‖ means the place of business specified as the principal place of business in the certificate of registration; (90) "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91) ―proper officer‖ in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92) "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93) "recipient" of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) ―registered person‖ means a person who is registered under section 25 but does not include a person having a Unique Identity Number. (95) ―regulations‖ means the regulations made by the Government under this Act on the recommendations of the Council; 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 12 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (96) ―removal’’ in relation to goods, means- (a) despatch of the goods for delivery by the supplier there of or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97) ―return‖ means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder; (98) "reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act; (99) "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100) "Schedule" means a Schedule appended to this Act; (101) ―securities‖ shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; (102) "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; [EXPLANATION.-For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;]14 [(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;]15 (103) "State" means the State of Bihar; (104) "State tax" means the tax levied under this Act; (105) ―supplier‖ in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied;