Notify certain services to be taxed under RCM under Section 9(4) of the BGST Act, 2017

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..... n (4) 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 notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on reverse charge b .....

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..... letion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published in Bihar Gazette vide No. 554, dated 29th June, 2017, as amended. Promoter. 2 Cement falling in chapter heading 2523 in the fi .....

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..... ect on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in notification No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, published in Bihar Gazette vide No. 554, dated 29th June, 2017, as amended. Promoter Explanation. - For the purpose of this notification, - (i) the term pr .....

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