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<h1>Bihar GST Amendment: Exemption Clarified for Residential Rentals to Proprietors; Section No. 23A Removed Effective Jan 2023.</h1> The Governor of Bihar has amended Notification No. 12/2017-State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017, effective January 1, 2023. The amendment includes an explanation for exemption concerning the renting of residential dwellings to registered persons who are proprietors of proprietorship concerns. It specifies that the exemption applies when the dwelling is rented for personal residence, not for business purposes. Additionally, S. No. 23A and its related entries have been removed. This amendment was made following the recommendations of the Council and is deemed necessary in the public interest.