1. Short title and commencement

Bihar Value Added Tax Rules, 2005

[24th March, 2005]

S.O.26 dated 24th March, 2005 – In exercise of the powers conferred by section 93 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar hereby makes the following rule:

1. Short title and commencement:

(1) These rules may be called Bihar Value Added Tax Rules, 2005.

(2) These rules shall come into force from the date of their issue.