State tax exemption on used vehicle supplies where tax applies only to the supplier's margin, subject to credit exclusions.
Exempts state tax on intra-state supplies of specified old and used motor vehicles by taxing only the supplier's margin. Vehicle categories are defined by engine, fuel type and dimensions, with margin calculated as consideration minus depreciated value for depreciated goods or as selling price minus purchase price otherwise; negative margins are ignored. The exemption is inapplicable where the supplier has availed input tax credit, CENVAT, Bihar VAT credit or other tax credits on the goods, and the notification prescribes specified tax rates and effective commencement.

GST rate amendments update Schedule entries, revising commodity descriptions and inserting tariff items for specific goods.
Amendment revises Schedule entries in the State GST rate notification: substituting a comprehensive description for serial number 102 covering various animal and poultry feeds; inserting separate entries for de-oiled rice bran and cotton seed oil cake; changing a tariff heading code for another entry; adding an exclusion phrase to an agricultural input item; substituting a devotional product name; and inserting a serial entry for parts for manufacture of hearing aids, effective as stated in the notification.

GST rate amendments: multiple tariff reclassifications and new commodity insertions altering applicable state tax rates and exceptions.
The notification amends State GST rate schedules by inserting, substituting and omitting tariff entries across multiple rate Schedules (2.5%, 6%, 9%, 14%, 1.5%, 0.125%), reclassifying commodities, adding carve outs and cross references to newly inserted items, and modifying descriptions for fuel, agricultural, industrial and consumer goods. The changes include new entries for specific foodstuffs, bio pesticides, bio diesel, scientific instruments for launch vehicles, cigarette filter rods, bottled drinking water, and reassigned stone and jewellery classifications, with the amendments effective on the stated date.

Tax exemption for intra state petroleum exploration leases where State tax applies only to Central Government's share of profit petroleum.
Exempts from State tax the intra State supply of services by grant of license or lease to explore or mine petroleum crude or natural gas, but only to the extent the State tax is leviable on the consideration that constitutes the Central Government's share of profit petroleum as defined in the contract with the Central Government.

Liability to pay State tax arises on transfer of possession/right when consideration is in development rights or construction service.
Notification identifies two categories of registered persons exchanging development rights and construction services and fixes the time of liability to pay State tax as the moment the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a conveyance deed or similar instrument.

Government renting of immovable property exemption under Bihar GST clarified for registered taxpayers by authorities.
Insertion of entry 5A to treat services supplied by Central/State/UT/local authorities by way of renting immovable property to any person registered under the Bihar GST Act as a specified schedule entry, identifying supplier and recipient classes; and insertion in the Explanation of a clause adopting the Insurance Act definition of "insurance agent" for interpretative consistency.

GST exemptions expanded to include government entities, composite supplies, specified insurance and IFSC intermediary services with temporal limits.
The notification amends Bihar's GST rate schedule to broaden beneficiaries by adding "Government Entity" alongside governmental authorities, inserts zero-rated entries for composite supplies to governmental bodies related to Panchayat and Municipality functions, introduces time-limited nil-rating for export transport by air and vessel, and creates nil-rate entries for specified insurance, reinsurance and IFSC intermediary services. It also adds fumigation of agricultural warehouses, RTI information services, transport for students and staff to certain educational institutions, and adjusts monetary thresholds and duration periods in existing entries.

GST rate amendments expand taxable services and reclassify construction, real estate and support service supplies with revised conditions.
Amendments revise the GST rate schedule to include in-situ slum redevelopment, EWS houses under the Housing for All (Urban) scheme, Credit Linked Subsidy Scheme houses and low-cost houses with infrastructure status; recognise buildings used by 12AA entities for mid-day meals; reclassify composite works contracts by subcontractors to government or government-entrusted works with specified rates and provisos; and provide valuation and input tax credit conditions for lease or transfer of land forming part of composite construction supplies, deeming the land component to be one third of total consideration.

Exemption alignment: SGST notification amended to align institutional exemptions and department nomenclature with central customs notification.
Amendment substitutes the serial 1 institutional description and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in column (4) against serials 1, 2 and 4; it renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align state exemptions with the referenced central customs notification and make that alignment effective from the stated operative date.

GST exemptions expanded for government-related composite supplies and specified services, introducing new nil-rated entries and clarified recipients.
Amendment inserts new nil-rated exemptions, expands covered recipients to include Government Entity, and establishes a composite-supply exemption where goods constitute not more than 25 per cent of value for supplies to government bodies relating to Panchayat and Municipality functions. It adds nil-rating for specified international goods transport, life insurance and reinsurance entries, IFSC intermediary services for customers outside India in non-INR currencies, fumigation of agricultural warehouses, Right to Information services, and adjusts monetary thresholds, temporal limits and educational/transport service scopes.

Concessional SGST rates amended for supplies to public-funded research institutions, clarifying beneficiary scope and exemption reference.
Amendment revises the concessional SGST notification to broaden the beneficiary category to include public funded research institutions, Universities, IITs, IISc Bangalore and Regional Engineering Colleges (excluding hospitals) and replaces references to the administering body with the Department of Scientific and Industrial Research. It adds an Explanation aligning the exemption with an existing Government of India customs notification and makes that exemption applicable from the earlier specified date.

State tax exemption on used motor vehicles: margin-based tax cap applies where supplier hasn't claimed input tax credit.
The notification limits State tax on intra state supplies of specified old and used motor vehicles to the prescribed rate on the supplier's margin. Margin is measured as consideration minus depreciated value for items on which income tax depreciation was claimed, or selling price minus purchase price otherwise; negative margins are ignored. The exemption is inapplicable where the supplier has availed input tax credit, CENVAT, VAT input credit or other taxes on those goods. The rates differ by vehicle category and the measure came into force on 25 January 2018.

GST rate amendments specify substituted descriptions, add de oiled rice bran and cottonseed oil cake, and insert hearing aid parts.
Amendment revises the Puducherry GST Schedule by substituting the description at S. No. 102 for animal and poultry feeds and related inputs; inserting S. No. 102A for de oiled rice bran (tariff 2302) and S. No. 102B for cotton seed oil cake (tariff 2306); substituting tariff 7117 at S. No. 136A; adding ''other than ghamella'' to S. No. 137; substituting item (v) at S. No. 148 with "Vibhuti"; and inserting S. No. 151 for parts for manufacture of hearing aids. The notification is effective from issuance.

Puducherry GST rates amended to reclassify goods and insert, substitute, or omit entries across multiple rate schedules.
Amendment revises Puducherry GST rate notification by inserting, substituting and omitting entries across Schedules I-VI to reclassify goods and adjust applicable GST rates, including additions (tamarind kernel powder; mehendi paste in cones; rice bran; bio-pesticides; bio-diesel; 20-litre drinking water; LPG for household consumers; irrigation equipment; buses on bio-fuels; bamboo joinery; cigarette filter rods) and targeted substitutions or exclusions to narrow or clarify product scope.

Exemption for exploration and mining licenses: State tax not leviable on government profit petroleum payments under contract.
Exemption for intra State supply of services by grant of license or lease to explore or mine petroleum crude or natural gas: State tax exempt to the extent the consideration is paid to the Government as the Government's share of profit petroleum as defined in the contract.

Timing of tax liability on construction-development right exchanges: tax arises on transfer of possession or right by conveyance.
Designates two classes of registered persons where supplies involve construction services exchanged for development rights, and provides that the State tax liability on such supplies arises when the developer or builder transfers possession of, or the right in, the constructed complex, building or civil structure to the person supplying the development rights by executing a conveyance deed or similar instrument.

Reverse charge: government renting of immovable property now taxable to the registered recipient under GST notification amendment.
Amendment expands the reverse charge mechanism to include renting of immovable property supplied by Central Government, State Government, Union territory or local authority to a person registered under the Puducherry GST framework, thereby making the registered recipient liable for State tax; it also adds a definition aligning "insurance agent" with the Insurance Act.

Puducherry GST amendments exempt specified services including government composite supplies, transport, insurance, IFSC services, education.
Amends the Puducherry notification to grant Nil-rated exemptions for specified services: a composite supply to government entities related to Panchayat and Municipality functions where goods are 25% of value; temporary Nil-rating for export transportation of goods by aircraft and vessel until 30 September 2018; additions including motor vehicles for student transport, Naval Group life insurance for Coast Guard personnel, reinsurance for specified schemes, IFSC intermediary services to non-INR customers, fumigation of agricultural warehouses, RTI information services, and clarified educational service exemptions including entrance fees and online journals.

Puducherry GST rates amended to revise service classifications, include PMAY housing, and fix land transfer valuation rules for state tax
Amendment revises the Puducherry SGST notification by adding and substituting service classifications-notably construction works under affordable housing schemes, buildings used for mid day meals by 12AA registered entities, composite works contracts by sub contractors to government projects, and various transport, housekeeping, maintenance, mining, environmental and amusement services-and adjusts rates and conditional provisions. It substitutes a valuation rule for composite supplies involving transfer of land: the value of such supply equals total amount charged less a deemed land value fixed at one third of that total.

Exemption for research and educational institutes clarified; administrative references corrected and aligned with central notification framework.
Amendment revises the notification to define exempt entities as public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science Bangalore, and Regional Engineering Colleges (excluding hospitals), corrects the administrative reference to the Department of Scientific and Industrial Research in specified table entries, and inserts an Explanation aligning the state exemption with the central customs notification framework and its stated effective date.