The Government of Bihar on October 09, 2024, amended an older notification No. 11/2017-State Tax (Rate), dated June 29, 2017 related to inter-State supply of services.
The following has been stated: -
•In the notification, in the Table, against serial number 8, (i) after item (iva) the following item and entries shall be inserted, namely: -
(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis.
•This notification shall come into force with effect from October 10, 2024.
[Notification No. 07/2024–State Tax (Rate)]