Construction services classification redefined: government-related works separated from other construction services under state GST notification
Replaces the notification entry to define construction and allied services for governmental entities-covering works on civil structures for non commercial use, educational/clinical/art or cultural establishments, and residential complexes for self use or employees-and separately classifies all other construction services as a distinct category for state GST purposes.

Tax deduction obligation: specified government bodies and undertakings must withhold tax on payments to suppliers under GST.
Section 51(1) withholding obligation is commenced for specified entities, requiring them to deduct tax from payments made or credited to suppliers of taxable goods or services; specified authorities, government-established societies and public sector undertakings are immediately subject to this duty, while other persons under clause (d) will be required to withhold tax from a later date to be notified by the State Government on the Council's recommendation.

Registration exemption for casual handicraft suppliers subject to aggregate value limits and PAN and e way bill compliance.
Casual taxable persons making taxable supplies of handicraft goods are exempt from obtaining registration under the Bihar GST Act provided the aggregate value of such supplies, computed on an all India basis, does not exceed twenty lakh rupees in a financial year (ten lakh rupees for Special Category States). Exempt persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter State supplies where the supplier is availing the related integrated tax notification and handicraft goods are defined by a Table of products with corresponding HSN codes when produced predominantly by hand.

State Level Screening Committee constituted under rule to administer GST screening with nominated tax officials.
A State Level Screening Committee is constituted under the delegated provisions of the Bihar Goods and Services Tax Rules, 2017 to perform state-level GST screening. The committee's office is fixed at the Commissioner Taxes Department premises, Vikash Bhawan, Patna, and its membership comprises a nominated Commissioner of Central GST and the Additional Commissioner (GST) of the state Commercial Taxes Department; the notification includes administrative authorisation and file reference.

Appellate Authority for Advance Ruling constituted to hear appeals against advance rulings under Bihar GST.
Constitutes an Appellate Authority for Advance Ruling to hear appeals against advance rulings under the Bihar Goods and Services Tax framework, and specifies the authority's two-member composition: the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of the Commercial Taxes Department, Bihar, Patna.

Authority for Advance Ruling constituted establishing membership and office under state GST Act to decide advance rulings.
Constitution of a state-level Authority for Advance Ruling under the Bihar Goods and Services Tax framework, establishing its office at the Commercial Taxes Department in Patna and appointing two members: a nominated Joint Commissioner of CGST and an Additional Commissioner of the Commercial Taxes Department, issued by the Governor through the Commissioner cum Principal Secretary with an administrative file reference.

GST rule amendment: procedural timelines, registration forms, payment routes and claiming of input tax credit revised.
The amendment revises timelines and procedures under the Bihar GST Rules, extending prescribed periods and substituting time limits for declarations to claim input tax credit. It permits electronic submission of returns in FORM GSTR-3B under conditions where filing deadlines for GSTR-1 and GSTR-2 are extended, updates registration and UIN application forms and instructions for UN bodies and embassies, allows alternative electronic and international payment routes for certain overseas suppliers, and requires appointment of senior officers as members of the Authority for Advance Ruling.

GSTR-3B filing deadline requires electronic submission via the common portal before prescribed dates for specified months.
The notification prescribes that returns in FORM GSTR-3B for the months specified in the Table must be furnished electronically through the common portal before the corresponding dates listed, issued by the Commissioner under the enabling rule and statutory provision, and commencing from the stated effective date.

Letter of Undertaking eligibility for export without IGST, subject to prescribed foreign remittance threshold and prosecution safeguards.
Conditions permit a registered person to furnish a Letter of Undertaking instead of a bond for export without payment of integrated tax under rule 96A(5). Eligibility is limited to status holders under the Foreign Trade Policy or persons meeting the prescribed foreign inward remittance threshold relative to export turnover in the preceding financial year, provided there is no prosecution for offences involving tax evasion beyond the specified safeguard. The LUT must be furnished in duplicate in the annexure to FORM GST RFD 11 and executed by designated authorised signatories on the registered person's letterhead.

Electronic verification modes required: Aadhaar EVC, netbanking EVC and portal EVC; verification must follow promptly after filing.
Notification prescribes three modes of electronic verification under rule 26(1) of the Goods and Services Tax Rules, 2017: Aadhaar-based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal; where authentication uses these modes, verification must be completed within two days of furnishing documents.

Common GST electronic portal notified: www.gst.gov.in designated for registration, tax payment, returns and e-way bill.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill functions; the portal is the website managed by the Goods and Services Tax Network and the notification is issued under section 146 of the Bihar Goods and Services Tax Act, 2017 with a specified commencement date.

Extension of time for FORM GST TRAN-1 filing; deadline extended to 31st October under rule-based authority.
Extension of the filing period is granted for the declaration in FORM GST TRAN-1 under the Central Goods and Services Tax Rules and the Central Goods and Services Tax Act, on the recommendations of the Council; the order moves the deadline for submission to the specified extended date announced in the order.

GST exemption for heavy water and nuclear fuels permits intra-state supplies to NPCIL free of state tax.
Exempts intra state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Limited from the State Goods and Services Tax, removing the state tax leviable on such supplies under the Puducherry GST Act as an administrative fiscal relief.

Tax exemption for event admission clarifies that FIFA U-17 World Cup admission rights are nil-rated under Puducherry GST.
Amendment inserts a new notification table entry designating "Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017" and records nil tax entries, thereby creating a specific tariff entry treating admission-right services to those events as nil-rated under the Puducherry GST notification framework.

SGST rate change for works contract services to government, redefining covered constructions and prescribing altered tax rates.
Amendment to notification No. 11/2017-CT(R) substitutes item (vi) at serial number 3 to specify works contract services supplied to government entities for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for non-commercial use, educational, clinical, art or cultural establishments, and residential complexes for self-use or employee use as referenced to Schedule III of the Central GST Act, and defines item (vii) as other construction services, with corresponding revised Table entries.

Tax exemption for heavy water and nuclear fuels: intra State supplies to Nuclear Power Corporation exempt from state GST.
The notification exempts intra State supply of heavy water and nuclear fuels in Chapter 28 from the whole of the state tax where supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, removing state GST liability under section 9, effective 21 September 2017.

Tax exemption for event admission: right to admission to FIFA U-17 World Cup 2017 events attracts nil GST from the effective date.
Amendment inserts a new serial entry Heading 9996 exempting services by way of right to admission to events organised under FIFA U-17 World Cup 2017, specifying a nil rate of tax and nil cess; issued under sub section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 and effective from 21 September 2017.

Construction services to government redefined, distinguishing specified non commercial works and adding a residual construction category.
The notification substitutes item (vi) to define services to government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: (a) civil structures or original works meant predominantly for non commercial use; (b) structures predominantly for educational, clinical, or art/cultural establishments; and (c) residential complexes meant predominantly for self use or specified persons in Schedule III. A residual item (vii) covers construction services not falling under items (i)-(vi). The amendment is effective 21 September 2017.

Tax exemption for intra State supply of heavy water and nuclear fuels, removing State GST on specified transfers.
Exemption granted for intra State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd., removing liability for State goods and services tax on such supplies, effected by the State government on the Council's recommendation and in the public interest under its delegated taxing authority.

GST exemption for admission ticket services to FIFA U-17 World Cup events declared nil under state amendment.
The State amended its GST notification to insert an entry classifying services providing the right to admission to FIFA U-17 World Cup 2017 events under a specific chapter code and prescribing nil tax treatment, thereby formalising that admission/right-to-admission services for those events attract no GST.