Tariff amendment: Seeds for sowing reclassified under HS code, altering GST schedule entries and effective implementation.
Substitution of S. No. 86 in the GST rate Schedule classifies "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and provides an explanation excluding seeds meant for any use other than sowing; this replaces the prior entry in Notification No. 2/2017-Central Tax (Rate) and takes effect from the commencement date set in the notification.

GST rate amendments reclassify goods across rate schedules, adding and omitting tariff entries and special allocation rules.
Amendment revises CGST rate schedules by inserting, substituting and omitting specified tariff entries across the 2.5%, 6%, 9% and 14% Schedules: adding items such as tamarind seeds (non-sowing), biodiesel for blending, a named oncology drug, retrofitment kits for disabled vehicle use, a defined list of renewable energy devices with a value-apportionment rule when supplied with taxable services, multiple metal ores and concentrates, plastics scrap, specified printed matter and railway rolling stock, and carbonated fruit beverages.

GST rate amendments: exemptions for AFC Women's Asia Cup services and national permits take effect.
The Central GST rate notification is amended to add cross-reference to an additional registration/category, insert wording on services "whenever rescheduled," and to add, alter or omit specified tariff entries. New nil-rated entries cover services by and to the Asian Football Confederation related to AFC Women's Asia Cup 2022 (subject to Director (Sports) certification), right of admission to those events, and services granting National Permits to goods carriages to operate nationwide/contiguous states. Other changes substitute a year in two entries, insert a 75% threshold in an entry, and omit a listed serial. The amendments are effective 1 October 2021.

CGST rate amendments update service classifications and applicable rates, modifying entries and adding multimodal transport codes.
Amendments to the CGST rate notification modify entries by inserting "or 12AB" after "12AA", reclassifying temporary or permanent transfer or permitting the use of Intellectual Property rights under serial number 17, adding a job-work entry for manufacture of alcoholic liquor, redefining manufacturing, publishing/printing and admission-to-entertainment services (including separate treatment for casinos and certain sporting events), adjusting an explanatory cross-reference, and inserting new classification entries for multimodal transport of goods within India. The changes are effective 1 October 2021.

Tariff classification correction: GST notification amends entry eight to replace the incorrect tariff code with the corrected code.
Corrigendum dated 15th June 2021 amends Notification No. 05/2021 Central Tax (Rate) by directing that in the Table, against Sl. No. 8, column (2), the entry "3804 94" be read as "3808 94", effecting a correction to the tariff classification published under G.S.R. 405(E).

Concessional CGST rate for Covid relief supplies applies to specified medical goods, imposing reduced or nil tax until specified date.
Concessional CGST relief exempts the portion of central tax exceeding the specified reduced or nil rate for listed Covid 19 relief goods by reference to their tariff headings; the table designates particular medical supplies and devices with assigned reduced or nil CGST rates, and the concession is time limited to the notification's stated terminal date.

Central tax reduced for specified services for a temporary period under amended notification, affecting levy and compliance.
Insertion of a proviso in Notification No. 11/2017-Central Tax (Rate) prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the central tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in column (4), be levied at a reduced central tax rate.

Timing of GST liability clarified: liability must be accounted in the tax period containing project completion or first occupation.
Amendment revises Notification No. 06/2019 to require that GST liability for projects be accounted for "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls," and substitutes wording to replace an earlier descriptive phrase with "who shall," clarifying the obligation-holder and imposing a definitive tax-period deadline for discharge of liability.

Input tax credit utilisation allowed for landowner-promoters; maintenance services for ships assigned reduced CGST rate by amendment.
Amendment to Notification No. 11/2017 permits input tax credit utilisation by a landowner-promoter for tax payable on apartments supplied by the landowner-promoter where tax was charged by the developer-promoter, and inserts maintenance, repair or overhaul services for ships and other vessels, their engines and components as a newly specified taxable service with an assigned CGST rate, together with consequential changes to table entries and cross-references; the amendment is effective from the commencement date stated in the notification.

CGST rate amendment revises tariff classification and adds Diethylcarbamazine to the concessional goods list effective immediately.
The notification amends the CGST rate schedule by substituting the tariff entry with 9503 against the identified concessional item and by inserting Diethylcarbamazine into List 1 as a specified concessional good; these changes are effected under the central taxing authority and come into force on 2 June 2021.

GST exemption for satellite launch services places such services by national space entities under nil Central GST rate.
An amendment to Notification No. 12/2017 inserts a new Table entry exempting satellite launch services supplied by specified national space entities from Central GST, designating those supplies as nil-rated and removing CGST liability, effected on the recommendations of the Council and recorded as an insertion after the existing serial number.

CGST exemption on export transportation services extended, continuing tax relief for carriage of goods by air or sea.
Extension of the CGST exemption maintains tax-free treatment for services of transporting goods by air or sea from the customs station of clearance in India to a place outside India by amending the principal notification's entries (19A and 19B) to substitute the later year, thereby continuing the exemption for the extended period under the Central Goods and Services Tax Act, 2017, effective from the notification's commencement date.

CGST rate: aircraft maintenance, repair and overhaul services now attract a concessional tax rate under amended notification.
Amendment to the CGST rate schedule adds a new sub-item for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and aircraft components or parts under serial number 25, prescribes a concessional Central GST rate for those services, and adjusts the related cross-reference so the new sub-item is included within the existing item structure and applicable conditions.

GST rate amendment: insertion and omission of tariff entries reshapes tax schedules, effective from April first.
Amendment to the Central GST rate notification revises specified entries across Schedules I, II and III of Notification No.1/2017 by omitting certain serial entries, inserting a new tariff entry in Schedule II described as "All goods", and substituting the description of an existing entry in Schedule III with "All goods", thereby modifying the allocation of goods between rate categories; the changes take effect on the first day of April, 2020.

GST rate on lottery revised, reallocating lottery classification between central tax schedules and updating tax treatment.
Amendment adjusts the central GST treatment of lottery supplies by omitting the former 6% entry in Schedule II and substituting a new Schedule IV entry classifying lottery under the revised schedule, thereby relocating lottery from the earlier lower-rate schedule to the substituted schedule entry for lottery.

Reverse charge on renting passenger motor vehicles with fuel included shifts tax liability to body corporate recipients.
The amendment places renting of passenger motor vehicles with fuel included under the reverse charge mechanism when supplied to a body corporate in the taxable territory; if the supplier is not a body corporate and does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient is liable to pay tax.

Lease tax exemption conditions require permitted industrial or financial use and impose joint and several liability for breaches.
Amendment to Notification No.12/2017 revises Serial No. 41 to condition the exemption for long term leases on use for allotted industrial or financial activity and State monitoring; it imposes joint and several liability on the original lessor, original lessee and any subsequent lessee, buyer or owner to pay central tax, interest and penalty if land use conditions are violated, and requires lease or sale agreements to disclose the exemption and bind parties to comply.

GST rate amendment adjusts classification and tax rate for specified polyethylene and polypropylene packaging goods.
Amends the Central GST rate notification to omit specified entries from the 6% Schedule II and to insert new entries into the 9% Schedule III for woven and non woven polyethylene or polypropylene bags and sacks (including laminated types) and for flexible intermediate bulk containers, identifying applicable tariff headings; the amendments take effect on the stated commencement date.

Bus body building definition expanded to include building bodies on vehicle chassis, altering GST rate notification.
Amends Notification No.11/2017 by inserting an Explanation that, for the purposes of the entry, the term "bus body building" includes building of body on chassis of any vehicle falling under the First Schedule to the Customs Tariff Act chapter dealing with motor vehicles.

Grant of alcoholic liquor licence not treated as supply for GST purposes; licence and application fees not taxable.
The Central Government notifies that the service by way of grant of alcoholic liquor licence, against consideration (licence fee, application fee or by any other name) provided by State Governments in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of service, and that no GST is leviable on such licence or application fees payable for alcoholic liquor for human consumption; the notification is given retrospective effect subject to a no-refund condition for central tax collected.