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of <h1>Bihar GST: Amendments to Input Tax Credit Rules for Services Taxed Above 2.5% Under Notification No. 11/2017.</h1> The notification amends Notification No. 11/2017-State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017. Effective from October 20, 2023, it introduces conditions for input tax credit on services taxed above 2.5%. Specifically, if a supplier charges more than 2.5% state tax, the credit is limited to the tax paid at 2.5%. Changes include amendments to serial numbers 8, 10, and 34 in the notification table, and the omission of specific entries in the Annexure's Scheme of Classification of Services. The amendments aim to regulate tax credit claims in the same line of business.
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