Refund of input tax credit allowed for imitation zari thread or yarn made from metallised polyester or plastic film.
Amendment inserts entry 6AA to provide for refund of input tax credit in respect of imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanation that the entry applies only to refund of input tax credit on polyester film/plastic film inputs; the amendment takes effect from the stated commencement date.

Refund of input tax credit limited to polyester film/plastic film imitation zari thread under recent State GST amendment.
An entry is inserted in the State GST rate notification recognising imitation zari thread or yarn made of metallised polyester film or plastic film, with an explanation that the entry applies for refund of input tax credit only on polyester film or plastic film, thereby creating a specific refund-eligibility rule for that input under the State GST notification.

Amendment to tax notification: classification now includes central government excluding Ministry of Railways, state, union territory or local authority.
The notification substitutes the entry against Sl. No. 6, column 4 in Notification No. 4/2017-State Tax (Rate) with the text: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The amendment is made under the State's delegated legislative powers and shall come into force on 20th October, 2023.

Definition of taxable recipients amended to specify government bodies excluded and included, altering state GST rate application.
The notification amends Notification No. 4/2017 State Tax (Rate) by substituting, against S. No. 6 in column 4 of the Table, the entry specifying Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and it takes effect from the twentieth day of October, 2023.

Tax Rate Amendment: millet-based food preparation classified for state GST, specifying minimum millet composition and non pre-packaged exclusion.
The State GST rate schedule is amended by inserting Sl. No. 94A identifying tariff heading 1901: food preparation of millet flour in powder form containing at least seventy percent millets by weight, other than pre-packaged and labelled, thereby clarifying classification and applicability for state tax purposes.

Tax classification updated for millet flour preparations to specify taxable category and applicability under state GST.
The notification inserts a new Schedule entry classifying "Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled" into the State Tax (Rate) Schedule, and declares the date from which this amendment is operative.

GST rate changes: add molasses and millet flour entries, add industrial spirits classification, and remove a Schedule IV entry.
The notification amends Bihar GST rate schedules by inserting molasses (HS 1703) and a pre packaged millet flour product (powder with at least 70% millets) into a lower rate schedule, substituting schedule language to expressly include that millet flour, inserting a classification for spirits for industrial use into the mid rate schedule, and omitting S. No.1 and related entries from Schedule IV; the amendments are effective from 20th October 2023.

GST rate amendment: reclassification and insertion of goods altering tax treatment and schedule placement applicability.
The notification amends the State GST rate schedules by inserting molasses (1703) and a pre packaged millet flour preparation (1901) containing at least seventy percent millets into the lower rate schedule, substituting a description in the intermediate rate schedule to include that millet preparation, inserting spirits for industrial use (22071012) into the intermediate rate schedule, and omitting a specified entry from the higher rate schedule; changes effective from the twentieth day of October, 2023.

Transportation of passengers by omnibus now separately classified under GST, with an e commerce operator company carve out.
The notification amends the State GST rate schedule to exclude omnibus from the phrase "any other motor vehicle," inserts a new clause classifying services of passenger transportation by an omnibus separately, and exempts such omnibus services when supplied through an e commerce operator that is a company; it also defines "Company" by reference to the Companies Act, 2013, with effect from 20 October 2023.

Tax treatment of omnibus passenger transport: exclusion from prior wording and separate provision for e commerce company suppliers.
The amendment excludes omnibus from the prior phrasing applying to motor vehicles and inserts a distinct clause treating passenger transport by omnibus separately, except when supplied through an electronic commerce operator by a company; it also adds a definition of "Company" adopting the Companies Act meaning, thereby refining supplier categorization and the notification's scope for state GST.

Taxation of construction services clarified: chargeable where land value is included unless consideration received after completion certificate.
Substitutes the opening phrase of Notification No.15/2017 to confine its application to services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, excluding cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation; amendment effective from 20th October 2023.

Construction of building intended for sale: tax applicability where consideration includes land value, except after completion certificate or first occupation.
The amendment confines the provision to construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, and excludes cases where the entire consideration is received only after issuance of a completion certificate or after first occupation, whichever is earlier.

Inclusion of Ministry of Railways changes classification of central services, specifying where Indian Railways is included or excluded.
The notification amends the State tax rate table by adding "and the Ministry of Railways (Indian Railways)" after "Department of Posts" at serial 5, and by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" at serial 5A; the amendment is effective from the twentieth day of October, 2023.

Special procedure notification amended to insert an effective date for commencement of the prescribed GST procedure.
Special procedure notified under the Uttar Pradesh Goods and Services Tax Act, 2017 was amended to insert an operative commencement date in the earlier notification prescribing the procedure to be followed. The amendment provides that the words "with effect from the 1st day of January 2024" are to be inserted after the phrase notifying the special procedure, and the insertion is to be deemed to have been made with effect from 31 July 2023.

Electronic commerce operator compliance for exempt suppliers: enrolment, no inter-State supply, no tax collection at source, and GSTR-8 reporting.
Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons exempted from registration and allotted an enrolment number on the common portal. The operator may permit such supplies only where the enrolment number has been issued, must not permit inter-State supplies through the platform, must not collect tax at source on such supplies, and must report the supplies electronically in FORM GSTR-8 on the common portal.

GST exemption for specified governmental services confirms nil rate for water, sanitation, public health, waste and slum upgradation.
The notification inserts a nil-rate entry under Chapter 99 for services provided to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-and amends existing entries and explanations to include the Ministry of Railways alongside the Department of Posts, with the amendment coming into force from the specified commencement date.

Input tax credit limitation restricts credit to the prescribed state tax rate where supplier charges a higher rate.
Amendment imposes a limitation on input tax credit for input services in the same line of business: where a supplier charges state tax at a rate higher than the prescribed lower rate, the recipient may claim input tax credit only to the extent of tax paid or payable at that prescribed lower rate; an illustrative motor cab example demonstrates application. The amendment also substitutes wording and omits specified items in the Table and removes two serial entries from the Annexure: Scheme of Classification of Services, with the changes effective from the stated commencement date.

Tax classification: food preparation of millet flour now specified under Goa GST, excluding pre-packaged and labelled products.
The Government amends the Schedule to Notification No. 38/1/2017-Fin(R&C)(2/2017-Rate) by inserting a new entry for food preparation of millet flour in powder form containing a majority of millets by weight, excluding products that are pre-packaged and labelled; the amendment is made under the Government's amendment powers on Council recommendation and comes into force from the date specified in the notification.

GST registration, input tax credit reconciliation and recovery rules tighten bank-account compliance, return filing, appeals and information sharing.
The amendment requires registered persons to furnish bank-account details within the prescribed period and restricts FORM GSTR-1 filing or invoice furnishing facility access for non-compliance. Registration may be suspended for significant return-data anomalies or breach of bank-account requirements. Rule 88D introduces electronic intimation in FORM GST DRC-01C where input tax credit availed in FORM GSTR-3B exceeds credit reflected in FORM GSTR-2B beyond prescribed thresholds, requiring payment with interest or a reasoned response within seven days. Unresolved differences may be subjected to demand proceedings.

Notification date extension: operative date in a State GST notification moved later, with deemed retrospective effect preserved.
Amendment substitutes the operative date in Notification No. 08/2023 State Tax by replacing "30th day of June, 2023" with "31st day of August, 2023," made under the statutory power of the Lieutenant Governor on the Council's recommendation, and declares the notification to be deemed in force from the 30th day of June, 2023.