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of <h1>Bihar Amends GST Notification: Includes Government Property Rentals and Defines 'Insurance Agent' Under New Entry.</h1> The Government of Bihar issued Notification No. 03/2018-State Tax (Rate) on January 25, 2018, amending the Commercial Taxes Department Notification No. 13/2017-State Tax (Rate). The amendment, under the Bihar Goods and Services Tax Act, 2017, introduces a new entry in the notification table, specifying that services involving the renting of immovable property by government bodies to persons registered under the Act are included. Additionally, a new clause defines 'insurance agent' as per the Insurance Act, 1938. This notification was authorized by the Governor of Bihar and communicated by the Principal Secretary.
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