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        Case ID :
        GST - States

        Seeks to amendment in Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017 - 04 /2021 – State Tax (Rate) - Bihar SGST

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        State tax rate on specified services temporarily fixed below scheduled rate for a defined period. A proviso is inserted into Notification No. 11/2017-State Tax (Rate) to provide that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the table, be levied at the temporarily prescribed rate.
                          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.

                                State tax rate on specified services temporarily fixed below scheduled rate for a defined period.

                                A proviso is inserted into Notification No. 11/2017-State Tax (Rate) to provide that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the table, be levied at the temporarily prescribed rate.


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