THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification no. S.O. 207, dated the 10th October 2017-

In the notification of the Government of Bihar in the Commercial Taxes Department No. 13/2017- State Tax (Rate), dated 29th June, 2017, published in the Bihar Gazette, Extra ordinary, vide no. 556 dated 29th June, 2017, in the Table, against serial number 2, in column (2), for -

(2)

"Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates by way of legal services, directly or indirectly, to a business entity.",

read

(2)

"Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.

Explanation.- "legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.".

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.