Seeks to amend Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017 - 06 /2021– State Tax (Rate) - Bihar SGST

State GST rate amendments redefine service classifications and taxability for IP transfers, job work and admissions services.

The notification amends the State GST rate schedule and classification scheme, adding or substituting service descriptions and applicable rate columns. It inserts 'or 12AB' after '12AA', recognises transfer or permitting use of Intellectual Property rights as a taxable item at the specified rate, inserts job work relating to manufacture of alcoholic liquor under the nine percent rate, revises manufacturing, publishing and material recovery service entries, reclassifies admission services between two rates, amends a Schedule cross-reference in an Explanation, and adds multimodal transport service group codes in the Annexure. The amendments take effect from the stated commencement date.