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of <h1>Bihar GST Act Amended: New Entries for Duty Credit Scrips, Govt. Entity Supplies, and Brand Name Rights Process.</h1> The notification dated October 13, 2017, amends the earlier Notification No. 02/2017-State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017. The amendments include the addition of new entries in the schedule, specifically for Duty Credit Scrips and the supply of goods by a government entity to various government bodies in exchange for grants. It also defines 'Government Entity' as a body with significant government participation. Additionally, a provision is added regarding the filing of an affidavit when the brand name rights holder and the packer of goods are different entities, outlining the process for voluntarily foregoing brand name rights.
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