The Government of Bihar on September 30, 2023, amended an older notification No.1/2017-State Tax (Rate), dated June 29, 2017, related to the SGST rate Schedule.
The following has been stated: -
•In the notification,
(i) In Schedule IV- (a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely: - 227A related to Any Chapter about Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the BGST Act, 2017.
(ii) In the Explanation, after clause (iv), the following clause shall be inserted, namely: "(v) The words and expressions used and not defined in this notification, but defined in the Bihar Goods and Service Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017, shall have the same meanings as assigned to them in those Acts."
This notification shall come into force from October 01, 2023.
The detailed notification is given in the document attached below.
[Notification No.11/2023- State Tax (Rate)]
