Amendment to handloom notification expands covered textile items and inserts artisan products, changing GST item coverage effective immediately.
The Jharkhand GST notification amends the handloom entries by replacing serial number 9 to include textile (handloom products) and handmade shawls, stoles and scarves with specified chapter references, and by inserting five new entries - chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola - each stated as applicable under any chapter; the amendments are effective from 13th October, 2017.

State tax on motor vehicles limited to a reduced rate relative to standard tax for specified pre implementation purchases.
Prescribes that intra State supplies of motor vehicles will be taxable at 65% of the tax otherwise applicable under Notification No.1/2017, subject to annexed conditions: (1) vehicles purchased by a lessor before the GST implementation and leased before that date; and (2) suppliers who are registered and purchased vehicles before implementation without availing input tax credit of central excise, VAT or other taxes. The notification adopts tariff interpretation rules and contains a proviso excluding its operation on or after the stated sunset date.

Supply of used goods from government bodies added to state GST rate schedule, effective mid October.
Amendment adds a tariff entry for used vehicles, seized and confiscated goods, old and used goods, waste and scrap classified as "Any Chapter," naming suppliers as Central/State/Union territory or local authorities and recipients as any registered person; the change is made under section 9(3) of the Jharkhand GST Act, 2017 and is effective from 13th October, 2017.

Government Entity supply exemption clarified when funded by grants, with defined 'Government Entity' and retrospective effect.
Amendments insert Schedule entries adding duty credit scrips and exempting supply of goods by a Government Entity where consideration is received as grants from government bodies; the Explanation is expanded to define Government Entity as a statutory or government-established authority, board or other body-including societies, trusts or corporations-with substantial government participation by equity or control to carry out functions entrusted by government or local authorities; the changes are made effective retrospectively.

GST rate amendments reclassify tariff items and impose packaging and brand right compliance for specified goods.
The notification amends the Jharkhand State GST rate schedules by inserting, substituting and omitting specific tariff entries to reclassify goods and refine taxable scope, including additions of specified food items, waste and scrap categories, textile threads and yarns, e-waste defined by national rules, and medicaments meeting pharmacopoeial specifications; it also imposes an affidavit procedure in the ANNEXURE where brand ownership and packing are by different persons to evidence voluntary forgoing of actionable brand rights and authorise packers to print a prescribed declaration on unit containers.

Supply of services by Overseeing Committee members: newly added under Jharkhand SGST notification, effective October.
The Jharkhand State Tax (Rate) notification was amended to insert a provision recognizing the supply of services by the members of Overseeing Committee to Reserve Bank of India, naming the suppliers as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India; the State Government adopted the amendment under section 9(3) of the Jharkhand GST Act and declared it effective from 13th October 2017.

Government Entity and Governmental Authority definitions expanded, altering tax treatment and procurement conditions for works contracts and services.
The notification amends the State Tax (Rate) schedule to expand public recipient categories to include Governmental Authorities and Government Entities, condition concessional treatment on procurement linkage for Government Entities, substitute specific rate entries for varied works-contract, transport, leasing and job-work categories, and insert definitions for Governmental Authority and Government Entity with specified government participation thresholds.

Exemption applicability extended to all registered persons after omission of a proviso, with the amendment given retroactive effect.
The amendment omits the proviso under Paragraph 1 of Notification No. 8/2017 - State Tax (Rate) and provides that the exemption in that notification, as amended, shall apply to all registered persons for the remaining transitional period, with the amendment declared effective from a specified earlier date in October 2017.

Advance Ruling mechanism constituted under GST law; two members appointed to provide binding advance rulings.
Constitution of the Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017 is effected by notification under sub section (1) of section 96, appointing two members: Tmt Manasa Gangotri Kata, Joint Commissioner of GST & Central Excise, and Thiru C. Palani, Joint Commissioner (State Tax) (Taxation).

E way bill compliance required for consignment movements; electronic generation, RFID mapping and verification obligations enforced.
The amendment implements an e-way bill regime requiring registered persons moving consignments above a threshold to furnish Part A of FORM GST EWB-01 on the common portal before movement; Part B and e-way bill generation may be completed by consignor, consignee or transporter, with unique e way bill numbers issued and options for consolidated e way bills. Rules prescribe validity linked to distance, cancellation and re-generation procedures, recipient acceptance timelines, exemptions for listed goods and short-distance movements, and permit SMS facility. Related rules require conveyance documents or RFID-mapped e way bills and empower officers to verify and inspect using RFID readers and prescribed forms.

Import of new vehicles permitted through added port Krishnapatnam, expanding authorised customs ports list under Foreign Trade Policy.
Addition of Krishnapatnam port to the authorised entry points for the import of new vehicles amends Import Policy Condition 2(II)(d) of Chapter 87 of the ITC(HS) 2017, Schedule 1 (Import Policy), revising the list of Customs Ports through which new vehicles may be imported to include Krishnapatnam among permitted seaports.

Deemed export supplies documentation required for supplier refund claims: jurisdictional acknowledgement, recipient ITC and refund undertakings.
Suppliers claiming refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt, together with an undertaking by the recipient that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.

Deemed exports: notification designates supplies under advance authorisation, EPCG, to EOUs and specified gold as deemed exports.
Notification designates certain supplies as deemed exports, listing supply against Advance Authorisation, supply of capital goods against EPCG Authorisation, supply to Export Oriented Units, and supply of gold by specified banks/PSUs against Advance Authorisation. It defines Advance Authorisation, EPCG Authorisation, and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and states the notification's operative commencement in October 2017.

Legal services definition clarified: advocates' and firms' services now expressly encompass advice, consultancy and representational services.
The amendment recasts services by individual advocates, senior advocates, or firms of advocates as legal services provided directly or indirectly, and adds an Explanation defining "legal service" to include any service relating to advice, consultancy or assistance in any branch of law and to include representational services before any court, tribunal or authority; the corrigendum is effective from the stated effective date and corrects Notification No.-13/2017 State Tax (Rate).

Transit cargo services exempted under state GST for supplies to Nepal and Bhutan after amendment to rate notification.
The State Government amended the Jharkhand GST rate notification to add a new entry prescribing a nil State GST rate for supplies described as services associated with transit cargo to Nepal and Bhutan, effected on the recommendations of the Council and recorded as an insertion in the notification table.

Deemed export refund: suppliers must produce recipient acknowledgement and undertakings on non availment of input tax credit and non claim.
Notification prescribes three mandatory evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder (or a tax invoice countersigned by the recipient Export Oriented Unit) confirming receipt; an undertaking by the recipient that no input tax credit on such supplies has been availed; and an undertaking by the recipient that the supplier will claim the refund.

Deemed exports: Supplies under Advance and EPCG authorisations and to export oriented units treated as deemed exports under GST.
The notification designates specified supplies as deemed exports: supply of goods by a registered person against Advance Authorisation; supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation; supply of goods by a registered person to an Export Oriented Unit; and supply of gold by certain banks or PSU specified in a customs notification against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as terms under the Foreign Trade Policy for physical exports.

Deemed export refund eligibility expanded permitting recipient or supplier claims, and Commissioner may extend refund filing period.
The Eighth Amendment to the Bihar GST Rules revises refund procedures: rule 89(1) permits refund claims for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) authorises the Commissioner to allow further time beyond three months. FORM GST RFD 01 is amended by replacing Statement 2 (refunds for exports of services with payment of tax) and Statement 4 (refunds for supplies to SEZ units/developers on payment of tax), specifying invoice, tax, BRC/FIRC/shipping bill details and debit/credit note adjustments.

State tax on free-distributed packaged food preparations subject to certificate verification and commissioner granted time extension.
Notifies a State tax rate of 2.5 per cent on intra State supplies of food preparations put up in unit containers and intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, subject to the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution; certificate to be produced within five months of supply or within such further period as the jurisdictional Commissioner may allow.

Deemed export refund evidence: specify acknowledgement or signed invoice plus recipient undertakings on input tax credit and refund.
Notification requires suppliers of deemed export supplies to produce: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; an undertaking by the recipient that no input tax credit has been availed on such supplies; and an undertaking by the recipient that it will not claim refund in respect of those supplies, enabling the supplier to claim the refund.