Pre-packaged and labelled goods exclusion clarified: GST exemption limited to supplies other than pre-packaged and labelled.
Amendment restricts GST exemption entries by substituting qualifying language so that listed commodities are exempt only when ", other than pre-packaged and labelled", replaces certain column (3) entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and revises the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.

CGST rate amendment adds a new nominal slab and mandates pre-packaged and labelled classification for specified goods.
Amendment to notification No.1/2017 inserts a new Schedule imposing a new CGST rate on specified tariff headings, implements wide-ranging substitutions, insertions and omissions across Schedules I-VI to revise descriptions and classifications of goods, and mandates the qualifier "pre-packaged and labelled" for numerous entries; the Explanation defines that qualifier by reference to the Legal Metrology Act, 2009, with the amendments effective from the stated July commencement date.

Reverse charge mechanism clarified: supplier registration and invoice declaration can shift tax liability to the supplier under GTA supplies.
The amendment excludes application of the reverse charge mechanism for GTA services where the supplier is registered under the CGST Act, has exercised the forward charge option for transport of goods supplied by him, issues a tax invoice charging Central Tax at applicable rates, and includes the prescribed Annexure III declaration on that invoice; it also inserts a new entry treating renting of residential dwelling to a registered person as a taxable service under a dedicated entry.

Exempted supply of services under CGST amended to revise exemptions and add postal and tour-operator carve-outs and health-care proviso.
The notification amends the CGST exempt supply schedule by removing a specified qualifying phrase from multiple entries, inserting an exception excluding residential dwellings rented to registered persons, narrowing an air-travel economy-class exemption to certain northeastern airports, limiting warehousing exemptions to cereals, pulses, fruits and vegetables, adding Nil-rated ordinary postal services for lightweight envelopes, creating a partial exemption for tour-operator services to foreign tourists for the portion performed outside India (subject to a proportionate calculation and a fifty percent cap), inserting a proviso excluding high-priced non-ICU room charges from healthcare exemption, and restricting recreational training exemptions to qualifying charitable entities.

GST rate amendments: reclassification and altered rates for transport, clinical establishments and GTA option changes, with input tax credit conditions.
The notification amends CGST rates and classifications for transport, clinical establishment room charges and related services, inserts definitions and an annexure, and creates a pre financial year option for Goods Transport Agencies to elect forward charge payment; lower rates where provided are subject to disallowance of input tax credit on goods and services used in supplying those services.

Concessional GST on certain bricks requires suppliers to forgo input tax credit to access the reduced intra state rate.
A concessional central GST rate applies to intra state supplies of specified bricks, blocks and roofing tiles provided input tax credit on goods or services used exclusively for those supplies is not taken and any partly used inputs/services have their input tax credit reversed as if the supplies were exempt; the reduced rate is limited to the tariff entries listed and is subject to the First Schedule interpretation rules and the notification's commencement provisions.

GST rate amendment: certain goods removed from reduced-rate list and specified bricks moved to higher-rate schedule.
Amendment to Notification No.1/2017-Central Tax (Rate) removes specified serial entries from the 2.5% Schedule and inserts new entries into the 6% Schedule describing fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, with the changes taking effect from the commencement date stated in the notification.

Amendment to beneficiary scope: removal of 'Governmental Authority or Government Entity' narrows eligible recipients under GST rate notification.
Amendment confines eligible recipients under specified rate entries by substituting "Union territory or a local authority" for longer descriptions in items (iii), (vi), (vii), (ix) and (x) of the TABLE against serial number 3 of Notification No. 11/2017 Central Tax (Rate), and omits the Condition entries for those items; the changes take effect from 1 January 2022.

GST reclassification: low-value footwear removed from reduced-rate schedule and reassigned to a different rate schedule effective next year.
The notification amends the Central GST rate schedules by omitting a specified reduced-rate serial entry in Schedule I and inserting a new serial entry in Schedule II that identifies footwear below a prescribed sale-value threshold under the stated chapter/heading; the amendment supersedes an earlier notification and takes effect on 1 January 2022.

GST tariff amendment substitutes specified tariff headings for two entries, altering schedule classification effective from January first.
Substitutes specified entries in Notification No. 21/2018-Central Tax (Rate): replaces the TABLE entry at S. No. 4 with "4414" and the TABLE entry at S. No. 29 with "7419 80"; amendments made under the Central Goods and Services Tax Act on the Council's recommendation and effective from 1 January 2022.

GST rate notification amendment: conditional tariff entry for tender coconut water tied to brand name and enforceable brand rights.
Amendment to the CGST rate schedule substitutes several Schedule entries: updated tariff headings for S. No. 22; revised descriptions for S. No. 43B and S. No. 49; omission of S. No. 101; substitution of the tariff code for S. No. 141; and insertion of S. No. 97A creating a conditional entry for tender coconut water limited to supplies bearing a registered brand name or an actionable/enforceable brand right, subject to annexure conditions. The changes come into force at the start of the notified tax year.

GST rate amendments update tariff classifications and product entries, altering tax treatment and coming into force early next year.
Amendments substitute, insert and omit specified tariff codes and descriptive entries in Schedules I-IV of the Central GST rate notification, reclassifying goods and adjusting their GST rate bands; they add new serial entries for particular products (including certain inhalation tobacco/nicotine products, bio-diesel for blending, machines for additive manufacturing, flat panel display modules, CCTV and related transmission apparatus, and branded tender coconut water subject to qualifying conditions) and refine descriptions across foodstuffs, fats and oils, ores, glass and electrical/electronic goods. The changes take effect on 1 January 2022.

GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises.
Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.

GST amendment narrows service descriptions and excludes e commerce supplied services from certain exemptions, effective soon
The notification omits the words "or a Governmental authority or a Government Entity" from the service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 providing that specified items shall not apply to services supplied through an electronic commerce operator notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act; it also states the date on which the amendment comes into force.

GST rate notification amendment narrows eligible recipients and excludes dyeing or printing services from concession.
Revision narrows beneficiary descriptions in specified service entries by removing references to Governmental Authority and Government Entity, leaving only Union territory or local authority; deletes the corresponding conditions for those items. Additionally, it inserts an exclusion in the serial 26 service description excluding services by way of dyeing or printing of the specified textile and textile products. The amendments take effect from the first day of January, 2022.

CGST rate revision applies to specified textile goods and amends schedule entries to reclassify fabrics, yarns and made ups.
The notification amends the Central GST rate schedule to prescribe CGST @ 6% on specified textile and garment goods by omitting and inserting multiple serial numbers and HS entries across the schedules, reclassifying fabrics, yarns, threads, made up textile articles, knitted and woven goods and certain low value footwear; it also omits selected entries from the 9% schedule and sets the commencement as stated in the instrument.

GST rate amendment removes a specified lower-rate entry and deletes software-specific wording from a higher-rate entry.
Amendments to Notification No.1/2017 remove the entry at Schedule II S. No. 243 and delete the phrase "in respect of Information Technology software" from Schedule III S. No. 452P, thereby altering the scope and textual application of those rate entries under the Central Goods and Services Tax rate notification.

GST exemption on specified COVID-related medicines reduces central tax rates for listed drugs for a limited period.
The Central Government exempts the goods listed in the notification from so much of central tax as is in excess of the amount calculated at the rates set out in the Table accompanying the notification; the Table identifies individual pharmaceutical products and specifies the applicable central tax rate for each listed product, with certain medicines Nil rated and others assigned a reduced central tax rate for the temporary period of the notification.

GST rate amendment: goods for free distribution to economically weaker sections and fortified rice kernel for ICDS reclassified.
Amendment to Notification No. 39/2017 substitutes the Table entry at S. No. 1 to specify: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central Government or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. It also substitutes the words "food preparations" with "goods" in column (4). The amendment takes effect from the first day of October, 2021.

GST rate amendment adds specific mint essential oils to the CGST schedule, affecting registered and unregistered persons.
Amendment inserts entry 3A into Notification No. 4/2017-Central Tax (Rate) listing essential oils other than citrus under HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540, specifying peppermint and other mint oils and indicating applicability to "Any Unregistered Person" and "Any Registered Person." The change is made under section 9(3) of the CGST Act and comes into force on 1 October 2021.