Amendments in the Notification No.02/2017-State Tax (Rate), dated the 29th June, 2017

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....on 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department No.02/2017-State Tax (Rate), dated the 29th June, 2017, published in Bihar Gazette, Extraordinary, vide number 545, dated the 29th June, 2017, namely:- In the said notifi....

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....nment Entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority....