THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 3/2018-State Tax (Rate), S.O. 131, dated the 25th January 2018,-

In exercise of the powers conferred by subsection (3) of section 9 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 Commercial Taxes Department Notification No. 13/2017- State Tax (Rate), dated the 29th June, 2017, published in Bihar Gazette, Extraordinary, vide number 556, dated the 29th June, 2017, namely:-

In the said notification,-

(i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: -

(1)	(2)	(3)	(4)
"5A	Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Bihar Goods and Services Tax Act, 2017 (12 of 2017).	Central Government, State Government, Union territory or local authority	Any person registered under the Bihar Goods and Services Tax Act, 2017";

(ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: -

'(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).'.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.