GST regulatory amendment extends coverage to an additional statutory sub-section from an earlier effective date.
State GST regulatory scope is expanded by adding sub-section (6A) as an alternative reference before sub-section (6B) in the first paragraph of the earlier specified instrument. The amendment, made under the stated statutory power and on Council recommendations, is deemed effective from 24 September 2021 and applies from that stated earlier date.

SGST rate rationalisation revises service classifications, intellectual-property transfers, manufacturing services, admissions, and multimodal transport categories.
Specified Odisha SGST service-rate entries remove references to Governmental Authorities and Government Entities, retain Union Territory or Local Authority references, omit listed column 5 entries, and add 12AB alongside 12AA. Intellectual property rights transfers and specified manufacturing, publishing, printing, reproduction and material recovery services are placed at 9%; job work for alcoholic liquor manufacture is inserted at 9%. Admission services are separated between amusement venues and ballet at 9%, and casinos, race clubs and specified sporting events at 14%.

GST exemption amendments expand registration references, revise eligibility conditions, and grant nil-rated treatment for specified sports and transport services.
Odisha SGST exemption entries now recognise section 12AB registration alongside section 12AA in specified entries, remove references to Governmental Authority or Government Entity in two service descriptions, and retain event coverage when hosted Indian events are rescheduled. Nil-rated treatment covers services connected with the AFC Women's Asia Cup 2022, subject to certification of their direct or indirect event connection, admission rights to those events, and the grant of National Permits for goods carriages operating throughout India or contiguous States.

GST rate schedules revise product classifications for biodiesel, renewable energy equipment, mineral ores, printed goods, rail equipment and beverages.
GST rate schedules place biodiesel supplied to oil marketing companies for blending with high-speed diesel in the 2.5% schedule and other biodiesel in the 6% schedule. Renewable energy devices and parts for their manufacture are included at 6%, with 70% of gross consideration deemed to be goods value and 30% service value when supplied with other goods and services, including the specified taxable service. Mineral ores, plastic scrap, listed printed materials, rail equipment and carbonated fruit beverages are added to specified schedules.

Sowing-seed classification excludes seeds intended for non-sowing uses under the amended GST Schedule from its commencement.
Schedule entry 86 under the Odisha Goods and Services Tax framework is substituted to cover tariff heading 1209, comprising seeds, fruit and spores of a kind used for sowing. The coverage is expressly confined to articles intended for sowing and excludes seeds meant for any other use. The substituted entry is deemed effective from 1 October 2021.

Reverse charge on specified mint essential oils shifts GST liability from unregistered suppliers to registered recipients.
GST reverse-charge liability applies to supplies of specified non-citrus essential oils by an unregistered person to a registered person. The covered oils include peppermint, spearmint, water mint, horsemint and bergamot oil. The registered recipient is liable for GST on these supplies, and the entry is deemed effective from 1 October 2021.

GST welfare-scheme supplies receive revised entry descriptions, including fortified rice kernel premix and unit-container food preparations.
Table serial number 1 is amended to substitute the column (3) entry covering unit-container food preparations for free distribution to economically weaker sections under Central or State Government-approved programmes and Fortified Rice Kernel (Premix) for ICDS or similarly approved schemes. Column (4) replaces "food preparations" with "goods". The amendments are deemed effective from 1 October 2021.

State GST exemption for specified COVID-19 medicines limits tax rates for listed drugs during the prescribed period.
Specified Chapter 30 COVID-19 medicines receive a State GST exemption that limits tax to nil for Tocilizumab and Amphotericin B and to 2.5% for listed other medicines, including Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, specified antibody combinations, 2-Deoxy-D-Glucose and Favipiravir. The measure applies from 1 October 2021 through 31 December 2021 inclusive and exempts tax only above those prescribed rates.

Exemption from annual return for taxpayers below specified turnover threshold, effective from August under section 44 proviso.
Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.

Exemption from return filing for certain non-resident investors with only specified Indian investment income, subject to prescribed conditions and notices.
Exemption from filing a return of income from assessment year 2021-2022 is granted to two classes of non-residents: (i) non-residents (other than companies) and foreign companies whose only Indian income is from investment in the specified fund and for whom tax identification provisions are not applicable subject to procedural compliance; and (ii) eligible foreign investors who transacted only in IFSC-listed capital assets with foreign-currency consideration, have no other Indian income, and for whom tax identification provisions are not applicable subject to procedural compliance. The exemption is unavailable where a statutory notice for filing a return has been issued.

De-notification of SEZ land alters the zone's area following promoter proposal, state approval and administrative recommendation.
The Central Government, pursuant to powers under the Special Economic Zones Act and Rules, de notifies a specified portion of an Information Technology SEZ at Sarpavaram following the promoter's proposal, state government approval, and the Development Commissioner's recommendation, and records satisfaction that statutory and procedural requirements are fulfilled; the notification lists the affected survey parcels and states the adjusted total SEZ area.

Inclusion of Port: Ranaghat Railway Station added for imports under existing FTP notifications; prior conditions continue to apply.
Adds Ranaghat Railway Station (INRNG2) to the list of ports authorised for imports under the cited Foreign Trade Policy notifications, while expressly maintaining all existing conditions, eligibility criteria and procedural requirements set out in those notifications.

GST Practitioner Examination requirement mandates NACIN-conducted CBT with qualifying marks and timelines for enrolment compliance.
The amendment inserts rule 83A requiring GST practitioners to pass a NACIN-conducted Computer Based Test (100 MCQs, 2.5 hours, 200 marks, 50% qualifying, no negative marking) with online registration, fee, designated centres, and timing rules (generally pass within two years of enrolment with specified transitional extensions). NACIN issues schedules, guidelines and results; unfair means may lead to disqualification. The amendment also revises appeal officer designation, prescribes recovery of pre-existing law demands via FORM GST DRC-07A and DRC-08A with updates to the Electronic Liability Register (FORM GST PMT-01), and updates multiple forms and related instructions.

Classification of seeds for sowing clarified: entry limits coverage to seeds used solely for sowing, excluding other uses.
Amends the Mizoram State GST rate schedule by substituting the Schedule entry with a provision classifying seeds, fruit and spores of a kind used for sowing and expressly excluding seeds meant for any use other than sowing; the substitution is made under the state GST Act and takes effect from the notified commencement date.

Prescribed exchange rate determination: specified foreign currencies converted to Indian rupees for import and export purposes with effective date.
Determination of exchange rates under section 14 of the Customs Act, 1962 prescribing distinct conversion rates for specified foreign currencies into Indian rupees for valuation of imported and exported goods, effective from 8th October 2021, as set out in Schedule I (per unit rates) and Schedule II (per 100 units); the notification supersedes Notification No. 74/2021-Customs(N.T.).

GST rate amendments alter SGST schedule entries and classifications, adding and removing specified goods and supply valuation rules.
The notification amends the Mizoram SGST rate schedules by inserting, substituting and omitting specified tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including additions for tamarind seeds (not for sowing), biodiesel for blending, renewable energy devices with a valuation explanation, ores and concentrates, waste plastics scrap, certain pharmaceuticals and railway rolling stock parts; made under section 9(1) and section 15(5) of the Mizoram GST Act, effective 1st October 2021.

GST exemptions for sporting event services introduced, plus new nil-rate entries and tariff cross-reference expansions effective from October.
Amendment to the State GST rate notification inserts exemptions and new nil-rated headings for services related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages, expands certain tariff cross-references to include an alternative classification, omits a listed serial entry, updates a year reference, and amends a quantitative threshold to "75% or more"; these changes take effect from 1 October 2021.

GST rate amendments expand taxable services list and revise service classifications, including IP transfers and multimodal transport.
This notification amends the Mizoram SGST rate schedule by inserting "or 12AB" after 12AA, substituting entries to tax temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights, adding a job work service entry for manufacture of alcoholic liquor for human consumption, consolidating manufacturing and related service descriptions, revising admissions to theme parks versus casinos/sporting events, substituting an explanatory schedule reference, and inserting Annexure entries for multimodal transport of goods within India. The amendments take effect from 1st October, 2021.

Notification amendment adds sub-section (6A) or to the referenced provisions under Maharashtra GST, altering applicability.
The Government of Maharashtra, under the power of sub section (6D) of section 25 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 03/2021 State Tax (15 March 2021) by inserting the words, brackets, figure and letter "sub section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph of the principal notification.

Aadhaar authentication requirement for registered persons now conditions eligibility to file revocation and refund applications.
Aadhaar authentication is required under new rule 10B for specified persons linked to a registered person as a condition to file revocation applications (FORM GST REG-21), refund applications (FORM RFD-01), and claims for integrated tax on exports; where Aadhaar is unavailable an enrolment ID plus an accepted identity document may be furnished and authentication must occur within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on PAN, with proprietors' PAN linked to their Aadhaar.