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<h1>Bihar Amends Notification to Define Floor Space Index and Clarifies Reverse Charge Tax for Certain Services.</h1> In the corrigendum to Notification No. 6/2019-State Tax (Rate), dated March 29, 2019, published by the Commercial Taxes Department of Bihar, an amendment is made to Explanation (vi) in Sl. No. 2. The term 'floor space index (FSI)' is defined as the ratio of a building's total floor area to the land size it occupies. Additionally, it specifies that tax on certain services must be paid on a reverse charge basis as per Notification No. 13/2017-State Tax (Rate), dated June 29, 2017. This amendment is issued by the order of the Governor of Bihar.