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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Commencement of amendment provisions: specified sections of the Bihar GST Amendment Act appointed to commence on a notified date.</h1> Appoints the 1st day of October, 2025 as the commencement date for clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Bihar Goods and Services Tax (Amendment) Act, 2025 by notification under clause (b) of sub section (2) of section 1, issued by the State tax administration with the stated file reference.

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