THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 29/2019- State Tax (Rate) ,S.O. 414, Dated the 31st December 2019--

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

In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: -

(1)	(2)	(3)	(4)
"15	Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.	Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 per cent. to the service recipient	Any body corporate located in the taxable territory.".

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.