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<h1>Bihar Amends GST Notification to Clarify Tax on Construction Services Including Land Value, Effective October 20, 2023.</h1> The Governor of Bihar, exercising powers under the Bihar Goods and Services Tax Act, 2017, has amended Notification No. 15/2017-State Tax (Rate) dated June 29, 2017. The amendment modifies the description in the opening paragraph to clarify the tax applicability on construction services intended for sale, where the service charge includes land value, except when full payment is received post-completion certificate issuance or first occupation. This amendment, recommended by the Council, aims to serve public interest and will be effective from October 20, 2023, as ordered by the Commissioner of State Tax.