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    <title>Amendments in the notification no. 4/2017-State Tax (Rate) dated 29th June, 2017</title>
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    <description>Bihar&#039;s State Goods and Services Tax reverse charge framework is extended to specified goods supplied by any unregistered person to any registered person. The registered recipient is liable to pay State tax on those supplies under section 9(3) of the Bihar Goods and Services Tax Act, 2017. The covered goods are used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. The changes take effect on 1 November 2026.</description>
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