Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 134 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad