Concessional aviation turbine fuel rate extended to specified regional connectivity routes, limited to listed routes and end dates.
The amendment inserts Sl. No. 7B to Notification No. 11/2017 to grant Aviation Turbine Fuel drawn by operators or cargo operators from Regional Connectivity Scheme airports a concessional rate of 2% for the RCS routes specified in the inserted Annexure, each route subject to its stated end date; the amendment is effective from 16 July 2022.

Rescission of Notification revokes a prior state GST rate notification while preserving prior actions and records.
The Governor, on the Council's recommendation and under powers conferred by section 11 of the State GST Act, has issued an order rescinding Notification No.45/2017-State Tax (Rate), subject to a saving provision preserving things done or omitted before rescission; the instrument specifies an operative date and administrative file reference.

State tax rate amendment substitutes description for fly ash products, altering the taxable goods listing with an effective date.
The notification amends Notification No. 2/2022 State Tax (Rate) by substituting, in the Table against Sl. No. 1, the column (3) entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". Issued under the powers of sub section (1) of section 11 and sub section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017, the amendment takes effect on the 18th day of July, 2022.

Tax notification amendment: insertion of tariff entries for various vegetable oils and solid fuels, altering state tax schedule.
The notification amends Notification No. 5/2017-State Tax (Rate) by substituting "serial numbers 1" with "serial numbers 1AA", re-numbering S. No. 1 as 1AA and inserting new serial entries 1A-1O that enumerate specific vegetable and fixed oils, edible mixtures of such fats and oils, and certain solid fuels (coal, lignite, peat). The changes are made under the Governor's taxation powers and take effect on the specified commencement date.

State GST rate amendment replaces the prescribed rate entry for a listed item, changing the applicable state tax rate.
Substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 03/2017-State Tax (Rate) with 6%, thereby changing the prescribed State GST rate for that serial entry under the powers of section 11(1) of the Bihar Goods and Services Tax Act, 2017.

Pre-packaged and labelled classification clarified; schedule entries amended to exclude such goods and definition aligned with legal metrology.
The notification amends the Schedule of Notification No. 02/2017-State Tax (Rate) by substituting the phrase ", other than pre-packaged and labelled" for various existing qualifying phrases across multiple serial entries, replaces entries for certain dairy and sugar products, omits specified serial entries, removes the word "purified" in one entry, and substitutes an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009; the amendments commence on the stated effective date.

GST rate amendment creates new tariff category and revises rates for pre-packaged goods under Bihar SGST.
Amendment to Bihar SGST rates modifies Notification No. 01/2017 by substituting, inserting and omitting tariff entries across Schedules I, II, III and VI; inserts a new Schedule VII for goods not covered in specified Schedule VI entries; substitutes descriptions to specify "pre-packaged and labelled" goods; adds and omits specific goods and headings including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, leather headings, machinery, knives, utensils and E-waste; and revises definitions by aligning "pre-packaged and labelled" with the Legal Metrology Act, 2009. The amendments commence on the stated effective date.

Option to pay tax on GTA services now requires registration, tax invoice and prescribed annexure declaration under amended Bihar SGST.
The notification amends rate-entry conditions to provide that the exclusion does not apply where the supplier is registered under the Bihar GST Act, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration on that invoice as set out in Annexure III; it also inserts a new entry making renting of residential dwelling to a registered person taxable and inserts Annexure III declaration.

GST rate amendments revise exempt and nil-rated services, clarifying tour-operator, postal, residential and storage exemptions.
The notification amends the State GST rate schedule by omitting a recurring descriptive phrase from multiple serial entries, deleting several serials, and substituting or inserting specific service descriptions. Key operative changes: residence exemption now excludes dwellings rented to registered persons; air travel exemption limited to economy class from specified northeastern points; storage/warehousing exemption confined to cereals, pulses, fruits and vegetables; postal services for lightweight ordinary post made nil-rated; and a tour-operator exemption permits exclusion of the portion of service performed outside India subject to proportional or 50% cap with day-count rules.

GST rate amendments: GTA may opt to pay tax under forward charge via Annexure V, altering rates and input credit rules.
Amendment revises the Schedule to Notification No. 11/2017 by substituting, omitting and inserting entries that reclassify transport, renting and health care related services with specified GST rates and corresponding restrictions on input tax credit. A regime for Goods Transport Agencies is introduced under which a GTA may exercise an option via Annexure V to pay GST on its services under forward charge for a financial year; where the GTA opts to pay at the lower rate it cannot claim input tax credit for goods and services used in supplying those services. New definitions for clinical establishment, health care services, print media and goods transport agency are inserted and an Annexure V form and deadlines are prescribed.

Rescission of Notification: prior GST notification withdrawn while preserving actions completed before its repeal.
The Government, exercising its statutory grant of power under the Karnataka Goods and Services Tax Act, rescinds the earlier Government of Karnataka Notification No. 45/2017 dated 14th November, 2017, except as regards actions done or omitted to be done before the rescission. The rescission takes effect from the notified commencement date and preserves prior completed acts or omissions under the earlier notification.

GST notification amendment substitutes goods to include fly ash bricks, aggregates and blocks; effective mid July.
Amendment to Notification (02/2022) substitutes the entry in column (3) against Sl. No. 1 in the Table with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017; the substitution takes effect on 18th July, 2022.

Composition scheme entries amended to include fly ash bricks, aggregates and blocks, altering composition eligibility under GST rules.
Amendment under the proviso to sub section (1) relating to the composition levy substitutes, against serial number 4 in the TABLE of the earlier notification, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," and the notification takes effect on 18th July, 2022.

Classification amendment: Fly ash bricks and aggregates re-specified under state GST notification, effective mid July.
Amendment under the Karnataka Goods and Services Tax Act substitutes, at serial number 4 column (3) of the cited notification, the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby re-specifying the classification of those goods; the amendment takes effect on 18th July 2022.

Notification amendment: substitution of listed fly ash products in GST schedule, altering their classification and coming into force shortly.
The notification amends the Table in Government Notification (05/2019) by substituting, against serial number 4 and column (3), the existing entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby altering the Schedule classification of those goods. The substitution is effected under delegated powers granted by the goods and services tax statute and takes effect from the stated commencement date.

Tax rate amendment under state GST adjusts notified rate for specified entry; changes take effect soon.
The amendment replaces the entry in column (4) against serial number one in the Table of the prior notification, thereby altering the notified tax rate for that listed category; the change is made under sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 and is brought into force from the notified commencement date.

Pre-packaged and labelled classification altered to exclude specified goods from exemption, changing Schedule entries under state GST.
The notification amends the GST Schedule by substituting the words "pre-packaged and labelled" in numerous Schedule entries, replaces certain entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and removes a purification qualifier. It substitutes the Explanation to define "pre-packaged and labelled" by reference to "pre-packaged commodity" under the Legal Metrology Act, 2009, requiring package or label declarations as per that Act. The amendments take effect on 18 July 2022.

Pre-packaged and labelled goods face new tariff classifications and an added Schedule, effective mid-July under GST
The notification amends Karnataka GST schedules by adding Schedule VII at a specified rate, revising multiple schedule entries to focus coverage on goods that are pre-packaged and labelled, inserting, omitting and reclassifying tariff items (including food products, medical and orthopaedic appliances, machinery, leather goods, e-waste and gemstones), and substituting the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009; it also sets the commencement date of the notification.

Option to pay tax on GTA services requires invoice and Annexure III declaration to apply under amended notification.
The notification amends the Karnataka GST schedule to allow an exception where a supplier registered under the KGST Act who has exercised the option to pay tax on GTA services under forward charge may apply that entry provided the supplier issues a tax invoice charging State Tax at applicable rates and includes the prescribed Annexure III declaration; it also removes specified service items from another entry, inserts an entry treating renting of residential dwelling to a registered person as taxable, and adds Annexure III as the required declaration form.

GST exemption amendments redefine exempt supplies and modify treatment of postal, tour operator, storage and healthcare services.
The notification amends the state GST schedule by inserting, substituting and omitting entries to redefine exempt supplies and service classifications: it specifies nil-rating for certain Department of Posts ordinary postal items, exempts storage and warehousing of cereals, pulses, fruits and vegetables, inserts a defined exemption rule for tour operator services supplied to foreign tourists performed partly outside India with a proportional or capped exemption, modifies residential rental and healthcare room charge treatments, and deletes or alters multiple other serial entries affecting service taxability.