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 14 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (d) Ladakh]17 (e) Chandigarh; and (f) Other territory; Explanation.- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115) "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; (116) "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017; [(116A) ―Unique Identification Marking‖ means the unique identification marking referred to in clause (b) of subsection (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;]18 (117) "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; [(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961]19 (118) "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Acts.