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of <h1>Bihar Amends State Tax Rates: Includes Omnibuses, Updates Restaurant Services, and Defines 'Specified Premises' for Hotel Tariffs.</h1> Notification No. 17/2021-State Tax (Rate) issued by the Commercial Tax Department of Bihar amends the previous Notification No. 17/2017-State Tax (Rate). Effective January 1, 2022, the amendment modifies clause (i) to include 'omni bus or any other motor vehicle' alongside 'motor cycle.' It adds a new clause (iv) concerning the supply of restaurant services, excluding those provided at specified premises. The definition of terms in the Explanation section is updated to align with the Motor Vehicle Act, 1988, and introduces 'specified premises' as those offering hotel accommodation with a tariff above 7,500 rupees per unit per day.
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