Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 166 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both.]291