2
ǐबहार गजट (असाधारण) 17 नवà बर 2023
¼fcgkj vf/kfu;e 16] 2023½
fcgkj eky vkSj lsok dj ¼f}rh; la'kks/ku½ vf/kfu;e] 2023
fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e 12] 2017½ dk la'kks/ku djus ds
fy, vf/kfu;e A
Hkkjr x.kjkT; ds pkSgÙkjosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%&
1- laf{kIr uke vkSj izkjaHkA& ¼1½ ;g vf/kfu;e fcgkj eky vkSj lsok dj ¼f}rh; la'kks/ku½ vf/kfu;e]
2023 dgk tk ldsxkA
¼2½ ;g vf/kfu;e fnukad 01 vDVwcj 2023 ls izHkkoh gksxkA
2- /kkjk 2 dk la'kks/kuA& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ ewy
vf/kfu;e dgk x;k gS½ dh /kkjk 2 esa]&
¼d½ [kaM ¼80½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd, tk,axs] vFkkZr~%&
*¼80d½ **vkWuykbu xse [ksyuk** ls baVjusV ;k bySDVªkWfud usVodZ ij xse dh izLFkkiuk vfHkizsr gS
vkSj blds varxZr vkWuykbu /kuh; xse [ksyuk Hkh gS %
¼80[k½ **vkWuykbu /kuh; xse [ksyuk** ls ,slk vkWuykbZu xse [ksyuk vfHkizsr gS] ftlesa f[kykM+h fdlh
vk;kstu esa] ftlesa xse] Ldhe] izfrLi/kkZ ;k dksbZ vU; fØ;kdyki ;k izfØ;k Hkh gS] /ku ;k /ku ds
ewY;] ftlds varxZr vkHkklh fMftVy vkfLr;ka Hkh gS] dks thrus dh izR;k'kk esa] /ku ;k /ku ds ewY;
dk lank; ;k tek djrk gS] ftlds varxZr vkHkklh fMftVy vkfLr;ka Hkh gS] pkgs bldk ifj.kke ;k
fu"iknu dkS'ky] volj ;k nksuksa ij vk/kkfjr gks ;k ugha] rFkk pkgs og rRle; izo`Ùk fdlh vU;
fof/k ds v/khu vuqKs; gks ;k ugha (*(
¼[k½ [kaM ¼102½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~%&
*¼102d½ **fofufnZ"V vuq;ksT; nkos** ls]&
(i) nkao yxkus (
(ii) dSfluks (
(iii) |wrØhMk (
(iv) ?kqM+nkSM (
(v) ykVjh ( ;k
(vi) vkWuykbu /kuh; xse [ksyuk]
esa varoZfyr ;k muds ek/;e ls vuq;ksT; nkok vfHkizsr gSA*(
¼x½ [kaM ¼105½ esa] var esa] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr%&
**ijarq dksbZ O;fDr] tks izR;{k ;k vizR;{k :i ls] fofufnZ"V vuq;ksT; nkoksa dh iwfrZ dh O;oLFkk ;k Bgjko
djrk gS] ftlds varxZr og O;fDr Hkh gS] tks ,slh iwfrZ ds fy, fMftVy ;k bySDVªkWfud IysVQkeZ dk Lokeh gS ;k
mldk izpkyu ;k izca/ku djrk gS] ,sls vuq;ksT; nkoksa dk iwfrZdkj le>k tk,xk] pkgs ,sls vuq;ksT; nkos] mlds
}kjk ;k mlds ek/;e ls iwfrZ fd, tkrs gksa vkSj pkgs ,sls vuq;ksT; nkoksa dh iwfrZ ds fy, /ku ;k /ku ds ewY;]
ftlds varxZr vkHkklh fMftVy vkfLr;ka Hkh gS] esa izfrQy] mldks ;k mlds ek/;e ls lanÙk ;k lwfpr fd, tkrs
gSa ;k fdlh Hkh jhfr esa mldks fn, tkrs gSa] vkSj bl fo/ks;d ds lHkh mica/k fofufnZ"V vuq;ksT; nkoksa ds ,sls
iwfrZdkj dks ykxw gksaxs] ekuks og ,sls vuq;ksT; nkoksa dh iwfrZ djus ds laca/k esa dj dk lank; djus ds fy, nk;h
iwfrZdkj gksA**(
¼?k½ [kaM ¼117½ ds i'pkr~] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~%&
^¼117 d½ ^^vkHkklh fMftVy vkfLr** dk ogh vFkZ gksxk] tks vk;&dj vf/kfu;e] 1961 dh /kkjk 2 ds [kaM
¼47d½ esa mldk gS(*A
3- /kkjk 24 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 24 esa]&
¼d½ [kaM ¼xi½ esa] var esa] ^^vkSj** 'kCn dk yksi fd;k tk,xk(
¼[k½ [kaM ¼xi½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~%&
**¼xi d½ Hkkjr ls ckgj fdlh LFkku ls] Hkkjr esa fdlh O;fDr dks vkWuykbu /kuh; xse [ksyus dh
iwfrZ djus okyk izR;sd O;fDr( vkSj**A
4- vuqlwph&3 dk la'kks/kuA& ewy vf/kfu;e dh vuqlwph 3 ds iSjk 6 esa] ^^ykVjh] nkao vkSj |wr** 'kCnksa
ds LFkku ij] ^^fofufnZ"V vuq;ksT; nkoksa** 'kCn j[ks tk,axsA
5- laØe.kdkyhu mica/kA& bl fo/ks;d ds v/khu fd, x, la'kks/ku] nkao yxkus] dSfluks] |wrØhM+k]
?kqM+nkSM+] ykVjh ;k vkWuykbu xse [ksyus dks izfrf"kn~/k] fucZaf/kr ;k fofu;fer djus dk mica/k djus
okyh rRle; izo`r fdlh vU; fof/k ds mica/kksa ij izfrdwy izHkko ugha MkysaxsA
6- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2023 ¼fcgkj v/;kns'k
la[;k&01] 2023½ blds }kjk fujflr fd;k tkrk gSA
3
ǐबहार गजट (असाधारण) 17 नवà बर 2023
¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx ds fd;k
x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk 'kfDr;ksa ds iz;ksx esa fd;k x;k
;k dh xbZ le>h tk;sxh] ekuksa ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh
dkjZokbZ dh xbZ FkhA
T;ksfrLo:i JhokLro]
ljdkj ds lfpo ¼izŒ½A
17 uoEcj 2023
laŒ&,yŒthŒ&01&07@2023&8958@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj ekuuh; jkT;iky }kjk dated-
16th November, 2023 dks vuqer fcgkj eky vkSj lsok dj ¼f}rh; la’kks/ku½ vf/kfu;e] 2023 ¼fcgkj vf/kfu;e 16] 2023½ dk
fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348
ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk”kk esa izkf/kd`r ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns’k ls]
T;ksfrLo:i JhokLro]
ljdkj ds lfpo ¼izŒ½]A
(Bihar Act 16, 2023)
THE BIHAR GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023
AN
ACT
to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
Be it enacted by the Legislature of the State of Bihar in the Seventy Fourth year of the
Republic of India as follows:-
1. Short title and commencement.-(1) This Act may be called the Bihar Goods and
Services Tax (Second Amendment) Act, 2023.
(2) It shall come into force from 1st day of October 2023.
2. Amendment of Section 2.- In section 2 of the Bihar Goods and Services Tax Act,
2017 (hereinafter referred to as the principal Act),-
(a) after clause (80), the following clauses shall be inserted, namely:-
'(80A) "online gaming" means offering of a game on the internet or an
electronic network and includes online money gaming;
(80B) "online money gaming" means online gaming in which players pay or
deposit money or money's worth, including virtual digital assets, in the
expectation of winning money or money's worth, including virtual digital
assets, in any event including game, scheme, competition or any other
activity or process, whether or not its outcome or performance is based on
skill, chance or both and whether the same is permissible or otherwise under
any other law for the time being in force;';
(b) after clause (102), the following clause shall be inserted, namely:-
'(102A) "specified actionable claim" means the actionable claim involved in
or by way of-
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;';
(c) in clause (105), the following proviso shall be inserted at the end, namely:-
"Provided that a person who organizes or arranges, directly or indirectly,
supply of specified actionable claims, including a person who owns, operates
4
ǐबहार गजट (असाधारण) 17 नवà बर 2023
or manages digital or electronic platform for such supply, shall be deemed to
be a supplier of such actionable claims, whether such actionable claims are
supplied by him or through him and whether consideration in money or
money's worth, including virtual digital assets, for supply of such actionable
claims is paid or conveyed to him or through him or placed at his disposal in
any manner, and all the provisions of this Act shall apply to such supplier of
specified actionable claims, as if he is the supplier liable to pay the tax in
relation to the supply of such actionable claims;";
(d) after clause (117), the following clause shall be inserted, namely:-
'(117A) "virtual digital asset" shall have the same meaning as
assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961;'.
3. Amendment of Section 24.- In section 24 of the principal Act,-
(a) in clause (xi), the word "and" occurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:-
"(xia) every person supplying online money gaming from a place outside
India to a person in India; and".
4. Amendment of Schedule III.- In the principal Act, in Schedule III, in paragraph
6, for the words "lottery, betting and gambling" the words "specified actionable claims"
shall be substituted.
5. Transitory Provision.- The amendments made under this Act shall be without
prejudice to provisions of any other law for the time being in force, providing for
prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online
gaming.
6. Repeal and Savings- (i) Bihar Goods and Service Tax (Amendment) Ordinance,
2023 (Bihar Ordinance No.-01, 2023) is hereby repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power
conferred by or under the said ordinance shall be deemed to have been done or taken in
exercise of the powers conferred by or under this Act as if this Act were in force on the day
on which such thing was done or action taken.
Jyoti Swaroop Srivastava,
Secretary (IC).
————
अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण) 968-571+400-डी0टȣ0पी0
Website: http://egazette.bih.nic.in
