Short title, extent and commencement
Section 1
GST – States
PRELIMINARY
Bihar Goods and Services Tax Act, 2017
[Bihar Act 12, 2017]
\nTHE BIHAR GOODS AND SERVICES TAX ACT, 2017
\nAN
\nACT
\nto make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Bihar and the matters connected therewith or incidental thereto
\nBE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:-
\nCHAPTER I
\nPR<\/p>\n
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