State tax rates for intra State supply of services notified; varying rates with input tax credit conditions and valuation rules apply. Notification prescribes State tax rates for intra State supply of services under the Bihar GST Act via a detailed Table of chapters, headings and service codes with corresponding rates and conditions. It includes valuation rules for construction involving land and for lotteries, conditions tying lower rates to non utilisation or reversal of input tax credit, explanatory definitions (including IT software and agricultural terms), and an annexed tariff classification to determine applicable rates. The notification is issued under statutory powers and takes effect from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
State tax rates for intra State supply of services notified; varying rates with input tax credit conditions and valuation rules apply.
Notification prescribes State tax rates for intra State supply of services under the Bihar GST Act via a detailed Table of chapters, headings and service codes with corresponding rates and conditions. It includes valuation rules for construction involving land and for lotteries, conditions tying lower rates to non utilisation or reversal of input tax credit, explanatory definitions (including IT software and agricultural terms), and an annexed tariff classification to determine applicable rates. The notification is issued under statutory powers and takes effect from the notified commencement date.
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