Amendments in the Commercial Taxes Department Notification No. 13/2017- State Tax (Rate), dated the 29th June, 2017 - S.O. 131-03/2018-State Tax (Rate) - Bihar SGST
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Government renting of immovable property exemption under Bihar GST clarified for registered taxpayers by authorities. Insertion of entry 5A to treat services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Bihar GST Act as a specified schedule entry, identifying supplier and recipient classes; and insertion in the Explanation of a clause adopting the Insurance Act definition of 'insurance agent' for interpretative consistency.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government renting of immovable property exemption under Bihar GST clarified for registered taxpayers by authorities.
Insertion of entry 5A to treat services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Bihar GST Act as a specified schedule entry, identifying supplier and recipient classes; and insertion in the Explanation of a clause adopting the Insurance Act definition of "insurance agent" for interpretative consistency.
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