Bihar Goods and Services Tax (Amendment)

Oct 02, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Government of Bihar on September 29, 2023, issued the Bihar Goods and Services Tax (Amendment) Ordinance, 2023 to further amend the Bihar Goods and Services Tax Act, 2017.

The following has been stated namely: -

• The following Clause has been inserted in Section 2 which specify 'definitions': -

1. (80A) “online gaming”

2. (80B) “online money gaming”

3. (102A) “specified actionable claim”

4. (117A) “virtual digital asset”

It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.

[Notification No. P.T.0-40]

View Document 1

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