Bare ActsThe BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018

Section 24

Amendment of section 79

Amendment status not verified — confirm the current text below against the official source.

Amendment of section 79.- In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- ‘Explanation.––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.’.

Section 24 – The BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 | DailyLaw.ai