Amendment status not verified — confirm the current text below against the official source.
The words "whether or not for a consideration" Omitted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020 shall be deemed to have been omitted w.e.f. 01 July, 2017. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 170 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (ii) the business is carried on by a personal representative who is deemed to be a taxable person.