Supply by Government entity: supplies to government against grants reclassified under the amended GST schedule.
The notification inserts a Schedule entry "122A" for tariff heading 4907 described as "Dut Credit Scrips", adds a new serial entry covering supply of goods by a Government entity to government bodies against consideration received in the form of "rants", and inserts clause (v) in the Explanation defining Government Entity as an authority, board or other body (including society, trust, corporation) set up by statute or established by government with 90 percent or more participation to perform functions entrusted by government.

GST rate schedule amendments expand and reclassify taxable goods, altering rate classifications and exemption entries for specified goods.
Amendment revises Jammu and Kashmir GST tariff schedules by substituting and inserting multiple tariff entries, reclassifying goods (including food items, medicaments conforming to specified pharmacopoeias, various wastes and scraps, real zari thread, biomass briquettes and e-waste), modifying descriptions and exclusions across schedules, omitting certain serial entries, and adding an ANNEXURE proviso requiring an affidavit where brand ownership and packing are by different persons to record voluntary forfeiture of actionable brand rights.

Exemption amendment removes proviso and extends GST exemption to all registered persons until end of March.
The proviso to Paragraph 1 of SRO GST 8 is omitted, removing the conditional limitation on the exemption. The amended exemption applies to all registered persons and remains in effect until the thirty first day of March, 2018.

Tax threshold increase under Jammu & Kashmir GST substitutes previous monetary threshold, raising the registration benchmark.
Amendment substitutes the monetary threshold in SRO 279 by replacing the words "Seventy-five lakh rupees" with the words "one crore" under the exercise of powers conferred by sub-section (1) of section 10 of the Jammu and Kashmir Goods and Services Tax Act, 2017, on the recommendations of the Council.

Sanction of refund authority delegated to appointed proper officers for territorial GST applicants under specified rules.
Officers appointed under the Jammu and Kashmir GST Act and authorized by the Commissioner are designated as proper officers to sanction refunds under sections 54 and 55, subject to the rules except rule 96; this applies to registered persons located in the territorial jurisdiction who apply to those officers for refund sanction.

Composition levy eligibility clarified: small registered persons must pay state tax at time of supply and file prescribed returns.
Registered persons whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be below that amount, and who have not opted for the composition levy, are notified as liable to pay State tax on outward supply at the time of supply as specified in clause (a) of sub-section (2) of section 12, including situations attracting special time of supply provisions, and must furnish details and returns under Chapter IX and remit tax within periods prescribed by the Act.

Threshold revision increases registration and compliance thresholds under Bihar GST notification, substituting higher monetary limits.
Amendment to notification No. 564 dated 29 June 2017 substitutes two specified monetary phrases in the prior Bihar GST commercial taxes notification with higher monetary phrases, thereby revising the numeric thresholds set out in that notification; the change is effected by the Governor on the Council's recommendation and promulgated by the Commercial Taxes Department.

Composition scheme opt-in: provisional or newly registered persons may elect composition, file prescribed intimation and furnish ITC statement.
The rules allow provisional registrants or certificate holders to opt to pay tax under section 10 by filing FORM GST CMP-02 and to begin composition payments from the first day of the month following the intimation; they must furnish FORM GST ITC-03 within ninety days of commencing composition payments and are barred from filing FORM GST TRAN-1 after ITC-03. The amendments also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise invoicing terms to "consolidated tax invoice," while adding a mid quarter return filing proviso and updating several GST return forms and tables.

Extension of ITC declaration deadline for FORM GST ITC-01 allows eligible registrants additional time to claim input tax credit
The Commissioner, under the Bihar GST Act and Rules, extends the deadline for registered persons who became eligible during July-September 2017 to submit a declaration in FORM GST ITC-01 in order to avail input tax credit, adjusting the compliance timeline for eligible registrants.

Extension of time to file GSTR-4 returns for composition suppliers granted, altering the statutory filing deadline.
The Commissioner has extended the time limit for composition suppliers to furnish the quarterly return in FORM GSTR-4 for July-September 2017 until the fifteenth day of November, 2017, under the enabling provisions of the Bihar Goods and Services Tax law and applicable procedural rules.

Small taxpayer notification: registered persons not under composition must pay State tax at time of supply and file returns.
Registered persons below the small taxpayer turnover threshold who did not opt for composition are notified to pay State tax on outward supplies at the time of supply, including in situations governed by special supply timing provisions, and to furnish returns and details under the statutory return framework with tax payable within the prescribed payment period.

Refund sanction authority: Central Act officers designated to act as proper officers under State GST for territorial applicants.
Designation authorizes Central Act officers, approved by the Commissioner as proper officers for refund purposes under the Central law, to act as proper officers for sanctioning refunds under the State law in respect of registered persons located within the territorial jurisdiction of those officers and who apply to them for refund.

GST schedule amendment updates textile handloom listing and adds handicraft product classifications.
The Bihar notification amends the Table of an earlier GST notification by substituting serial number 9 with "Textile (handloom products), Handmade shawls, stoles and scarves" (including chapters 50, 58, 61, 62, 63) and by inserting five new entries-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; Articles made of shola-each designated as "Any chapter." These changes are effected under the Governor's powers on the Council's recommendation pursuant to the Bihar GST Act.

Exemption applicability extended by removing proviso, making the GST notification apply to all registered persons until March deadline.
The Governor amends Notification No. 8/2017-State Tax (Rate) by omitting the proviso to Paragraph 1, thereby altering the notification's operative text. The exemption in Notification No. 8/2017, as amended, applies to all registered persons and remains effective until the 31st day of March, 2018, thereby extending and clarifying the exemption's scope for the transitional period.

Reduced State tax on motor vehicles set at a lower proportion of standard rate, subject to purchase and supplier conditions.
Notification prescribes a concessional State tax on intra State supplies of motor vehicles classified under Chapter 87, fixing the rate at 65% of the State tax otherwise applicable under Notification No. 1/2017 State Tax (Rate) dated 29 June 2017. The concessional rate is subject to specified conditions: vehicles purchased by lessors before 1 July 2017 and leased before that date, or supplied by registered persons who purchased before 1 July 2017 and did not claim input tax credit on such vehicles. The notification ceases to apply on or after 1 July 2020.

Supply of used and seized goods - government supplies to registered persons covered under state GST rate notification.
Amendment inserts a new entry covering goods under any chapter described as used vehicles, seized and confiscated goods, old and used goods, waste and scrap, specifying suppliers as Central Government, State Government, Union territory or local authority and recipients as any registered person for the purposes of the Bihar State GST rate notification.

Government entity definition clarified for GST; grant-funded supplies and brand-owner affidavit requirement for different packers specified.
The notification amends the Bihar GST rate schedule by adding an entry for Duty Credit Scrips and by treating supplies by a Government Entity to governments or specified persons against grant consideration under a distinct entry; it defines Government Entity as a statutory or government-established body with ninety percent or more equity or control, and requires that where brand ownership and packing are by different persons the brand-owner file an affidavit relinquishing actionable claims and authorize the packer to print an indelible bilingual statement on unit containers.

GST rate amendments: revised schedule classifications and compliance for reclassified goods including branded unit packaged items.
The notification amends State GST schedules by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% rate lists to reclassify specified goods (including dried fruits, khakhra/plain chapatti/roti, branded ready to consume namkeens, medicaments per specified pharmacopoeias, wastes and scraps of plastics, rubber and paper, real zari thread, e waste, biomass briquettes, sewing thread and various yarns, poster colour, bearings and specified parts). It also inserts an ANNEXURE proviso requiring an affidavit by a brand owner who relinquishes actionable claims when packer and brand owner are different, authorising label printing on unit containers.

Supply of services by overseeing committee members to central bank added to state tax rate notification.
Amendment inserts a new entry into the State Tax (Rate) notification specifying Supply of services by the members of Overseeing Committee to Reserve Bank of India, identifying the suppliers as members of the Overseeing Committee constituted by the central bank and the recipient as the central bank, effected by Notification No. 33/2017-State Tax (Rate) issued under the Governor's statutory delegated powers on the Council's recommendation.

Government Entity definitions expanded under GST, altering taxable classifications and exempting specified government-to-government grant-funded services.
The notification expands exemptions by inserting grant-funded services by a Government Entity to governments or specified persons as nil-rated under Chapter 99, adds nil-rated or specified treatments for goods transport agency services to unregistered persons (with listed exclusions), services providing access to roads or bridges on annuity payments, and clarifies that upfront amounts for long-term leases of industrial or infrastructure plots by predominantly government-owned development entities fall within the specified entry; it also defines Governmental Authority and Government Entity by reference to statutory origin and ninety percent or more government participation.