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of <h1>Bihar GST Act Amended: New Tax Rates for Restaurants, Railways, and Telecom Services Effective July 27, 2018.</h1> The notification amends the Bihar Goods and Services Tax Act, 2017, specifically altering Notification No. 11/2017-State Tax (Rate) dated June 29, 2017. Key amendments include changes to tax rates and definitions for specific services and goods. For example, the supply of food and beverages by restaurants or canteens is taxed at 2.5% if input tax credit is not claimed, with exclusions for certain commercial accommodations. Supplies by Indian Railways and similar entities are also taxed at 2.5%. Multimodal transportation and certain telecommunications services have updated tax rates and definitions. These changes are effective from July 27, 2018.
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