Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10(2)] [Section 10] [Entire Act] State of Bihar - Subsection Section 10(2)(d) in Bihar Goods and Services Tax Act, 2017 (d)he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and