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<h1>Bihar GST Act Notification: Reverse Charge Applies to Transport, Legal, Sponsorship, and Other Services from July 1, 2017.</h1> The notification issued by the Governor of Bihar under the Bihar Goods and Services Tax Act, 2017 specifies categories of services subject to reverse charge, where the service recipient is liable to pay the state tax. These services include transportation by goods transport agencies to various entities, legal services by advocates to business entities, arbitral tribunal services, sponsorship services, certain government services, services by company directors, insurance agents, recovery agents, and copyright-related services by authors and artists. The notification clarifies definitions and comes into effect on July 1, 2017.