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    <title>Amendment in Notification No. 12/2017- State Tax (Rate), dated the 29th June, 2017</title>
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    <description>The notification amends the Bihar SGST rate schedule by inserting multiple nil-rated service entries (including old age home services by government or section 12AA entities; electricity distribution infrastructure to agricultural tube wells; warehousing of minor forest produce; Coal Mines Provident Fund Organisation services; NPS Trust administrative-fee services; government loan guarantees to PSUs; FSSAI food testing services; artificial insemination of livestock) and by updating wording (omitting certain government references, substituting &quot;value of supply&quot; for &quot;declared tariff&quot;) and calendar references. It adds a conditional exemption for services to Excess Royalty Collection Contractors, subject to reconciliation of GST amounts, and clarifies treatment of educational boards for examination services. The amendments are effective from 27th July, 2018.</description>
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      <description>The notification amends the Bihar SGST rate schedule by inserting multiple nil-rated service entries (including old age home services by government or section 12AA entities; electricity distribution infrastructure to agricultural tube wells; warehousing of minor forest produce; Coal Mines Provident Fund Organisation services; NPS Trust administrative-fee services; government loan guarantees to PSUs; FSSAI food testing services; artificial insemination of livestock) and by updating wording (omitting certain government references, substituting &quot;value of supply&quot; for &quot;declared tariff&quot;) and calendar references. It adds a conditional exemption for services to Excess Royalty Collection Contractors, subject to reconciliation of GST amounts, and clarifies treatment of educational boards for examination services. The amendments are effective from 27th July, 2018.</description>
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