Definition of specified premises amended to align with prior notification, altering GST scope and effective April 1, 2025. The notification substitutes the Explanation's item (c) in Bihar State Tax (Rate) notification No. 17/2017 so that 'specified premises' adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017, and states the amendment takes effect from 1 April 2025 under the authority of sub section (5) of section 9 of the Bihar GST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Definition of specified premises amended to align with prior notification, altering GST scope and effective April 1, 2025.
The notification substitutes the Explanation's item (c) in Bihar State Tax (Rate) notification No. 17/2017 so that "specified premises" adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017, and states the amendment takes effect from 1 April 2025 under the authority of sub section (5) of section 9 of the Bihar GST Act, 2017.
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