Amendment in Notification No. 13/2017-State Tax (Rate), dated the 29th June, 2017 - 29/2019- State Tax (Rate) - Bihar SGST

Reverse charge on motor vehicle renting with fuel included: recipient bears tax when supplier fails to charge state tax.

Amendment substitutes serial 15 to treat services of renting passenger motor vehicles with fuel cost included, when supplied to a body corporate, as a specified taxable service; if a supplier other than a body corporate supplies this service to a body corporate and does not issue an invoice charging state tax at the prescribed rate, the body corporate recipient located in the taxable territory is liable for the tax.