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of <h1>Bihar Amends State Tax Notification: Changes Service Descriptions and Omits Conditions for Better Clarity.</h1> The Governor of Bihar has issued Notification No. 22/2021 to amend Notification No. 11/2017-State Tax (Rate), effective from January 1, 2022. This amendment supersedes Notification No. 15/2021-State Tax (Rate) and modifies the description of services in the table against serial number 3. Specifically, it replaces references to 'Union territory, a local authority, a Governmental Authority or a Government Entity' with 'Union territory or a local authority' in certain items. Additionally, the conditions for items (iii), (vi), (vii), (ix), and (x) have been omitted. This action follows recommendations by the Council and is deemed necessary in the public interest.
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