GST rate amendments reclassify specified goods and set a valuation rule for renewable energy device supplies.
Amendments modify Karnataka GST Schedules by inserting, substituting and omitting entries across rate lists: at 2.5% add tamarind seeds (non-sowing), bio-diesel supplied to Oil Marketing Companies, retrofit kits for disabled vehicles and Pembrolizumab; at 6% reclassify bio-diesel descriptions, omit various items, and add renewable energy devices and parts with a valuation rule deeming 70% of gross consideration as goods value when supplied with certain taxable services; at 9% add ores and concentrates, plastics scrap, packing and printed matter revisions, and a range of railway rolling stock and parts; at 14% add carbonated fruit beverages. Effective from October 1, 2021.

GST exemption for AFC women's Asia Cup event services and admission rights extended by Karnataka SGST amendment, effective October
The notification amends Karnataka GST exempt-supply table entries by inserting an alternative exemption registry condition or 12AB in multiple serials, omitting serial 43, updating certain year references from 2021 to 2022, and adding exemptions for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages; it also amends a supply-entry to require "75% or more of the" specified supply. The amendments are effective 1 October 2021.

GST classification updated to include intellectual property transfers, job work for alcoholic liquor, and multimodal transport service entries.
The notification amends the State GST classification by inserting an additional reference to 12AB, omitting and substituting specified service items, updating explanatory cross-references to a different schedule provision, and adding entries that expressly cover temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights and job work related to manufacture of alcoholic liquor for human consumption. It further revises admission-to-entertainment and manufacturing service descriptions and inserts service groups for Multimodal Transport of goods within India. The amendments take effect from the first day of October, 2021.

Anti-dumping duty continuation on colour-coated steel extended until end of March under statutory review process.
The Central Government amended the principal notification to insert a provision that the anti-dumping duty on colour coated/pre-painted flat steel products originating in specified foreign sources shall remain in force up to and inclusive of the end of March 2022, unless revoked, superseded or amended earlier, pursuant to the statutory review and the relevant provisions of the Customs Tariff Act and anti-dumping rules.

Customs duty exemption for COVID-19 vaccines: import duty waiver applied as a time limited public interest measure under the Customs Act.
The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts COVID-19 vaccines under Chapter 30 from the whole of customs duty leviable under the First Schedule to the Customs Tariff Act, as a time limited public interest measure commencing 1 October 2021 and extended by a subsequent substitution of the expiry date.

Renewal of recognition to clearing corporation granted for one year, conditioned on compliance with regulatory requirements.
Grant of recognition to Metropolitan Clearing Corporation of India Limited is authorized for a one year term from 3 October 2021 to 2 October 2022, exercised under statutory regulatory powers and declared to be in the interest of trade, the securities market and the public, and is expressly subject to compliance with conditions specified by the regulator and any further conditions that may be prescribed or imposed thereafter.

Extension of Foreign Trade Policy preserves current FTP provisions and defers the policy expiry, maintaining existing compliance.
The Central Government, under Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 and paragraph 1.02 of the FTP 2015-2020, substitutes the expiry wording in para 1.01 to read that the Policy shall remain in force upto 31.03.2022. Identical date substitutions replace earlier references in para 4.14, para 5.01(a) and para 6.01(d)(ii), so that the FTP 2015-2020 is extended and remains valid until 31.03.2022.

De notification of SEZ land reduces the notified area under the Special Economic Zones Act and applicable Rules.
Central Government de notifies 0.4167 hectare from the sector specific Special Economic Zone for Gems and Jewellery at Sitapura, Jaipur, thereby reducing the notified area to 35.7633 hectare. The de notification implements a proposal from RIICO, after State Government approval and Development Commissioner recommendation, and is carried out under powers provided by the Special Economic Zones Act and the Special Economic Zones Rules, listing the specific Khasra numbers and parcel areas removed.

Extension of time for revocation applications: deadline extended to late September for registrations cancelled under specified clauses.
Extension of the statutory time limit is provided for making applications for revocation of cancellation of GST registration where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29 and the original due date to apply for revocation under sub section (1) of section 30 fell between 1 March 2020 and 31 August 2021; the filing period is extended up to 30 September 2021.

Extension of compliance deadline for specified provisos under Bihar SGST notification, moving the cutoff to a later date.
The Governor, under powers conferred by the Bihar Goods and Services Tax Act, 2017, amends notification No. S.O. 09 of 3 January 2019 by substituting the earlier cutoff date with a later cutoff date wherever the ninth and tenth provisos refer to that date, without altering other provisions of the original notification.

GST rule amendments extend transitional deadlines and relieve filing restrictions where specific returns were not filed during the relevant period.
Amendments extend a transitional proviso in rule 26 to 31 October 2021 and omit all provisos in that sub rule from 1 November 2021; insert a proviso in rule 138E (effective 1 May 2021) that exempts the stated restriction for the period from 1 May 2021 to 18 August 2021 where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for March-May 2021; and modify FORM GST ASMT 14 to include order reference and date, remove a specified phrase about conducting business without registration, and add an Address field after Designation.

Nomination of Commissioner of State Tax to Appellate Authority for Advance Ruling prevents delays from individual officer transfers.
The Government of Kerala amends the earlier notification to nominate the office-holder by designation-Commissioner of State Tax, Thiruvananthapuram-as member of the Kerala Appellate Authority for Advance Ruling, replacing name-based appointments to avoid delays caused by officer transfers and to ensure continuity of the Authority's membership.

Delegation of powers under APGST Act enables Special Commissioner to oversee enforcement activities in Andhra Pradesh tax administration.
The Chief Commissioner, exercising powers under Section 167 of the Andhra Pradesh Goods and Services Tax Act, 2017, directs that the Special Commissioner (FAC) in the office of the Chief Commissioner shall exercise functions under the Act in relation to enforcement activities of the Commercial Taxes Department of Andhra Pradesh.

Aadhaar authentication requirement now conditions eligibility to file certain GST refund and revocation applications.
The amendment conditions key GST actions on Aadhaar authentication and PAN-linked bank accounts: bank accounts must be in the registered person's name and obtained on the person's PAN, proprietors must link PAN with Aadhaar, and Rule 10B requires Aadhaar authentication of specified responsible individuals to be eligible to file revocation of cancellation, refund applications, and export-related integrated tax refunds; alternate ID documents and time-bound Aadhaar enrolment rules apply where Aadhaar is not yet allotted.

Notification amendment inserting sub-section (6A) or into provisions, made retroactively effective by executive order.
The amendment inserts the words "sub-section (6A) or" after "hereby notifies that the provisions of" in a prior Commercial Taxes and Registration Department notification, effected under the powers of sub-section (6D) of Section 25 on the Council's recommendation, and declares the insertion to have retrospective effect from the stated earlier date.

Extension of time limit for revocation of registration cancellation to permit late applications where filing deadlines fell during pandemic.
Where registration cancelled under clauses (b) or (c) of sub section (2) of section 29 and the time limit to apply for revocation under sub section (1) of section 30 falls between 1 March 2020 and 31 August 2021, the time limit to make such application is extended up to 30 September 2021.

Extension of notification deadline: Goa GST extends proviso deadline under statutory authority, effective retroactively from late August.
Amendment substitutes the dates in the ninth and tenth provisos of the cited notification to extend the prescribed cutoff from an August date to a November date; the amendment is made under the Goa Goods and Services Tax Act, 2017 and is declared to have retrospective effect from a late-August date.

GST rule amendment extends filing deadlines, suspends certain restrictions for May-Aug filing gaps, and revises assessment form fields.
The Seventh Amendment to the Goa GST Rules (effective 29 August 2021) extends the deadline in rule 26's fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021; inserts a proviso in rule 138E exempting the restriction from 1 May-18 August 2021 where returns for March-May 2021 were not furnished; and revises FORM GST ASMT 14 to add an order reference and date, remove wording about conducting business without registration despite liability, and include an Address field after Designation.

Inclusion of ports of import enables additional authorised entry points under the existing foreign trade notification framework.
The government amended Para 3 of the cited notifications to include Ghojadanga LCS (INGJXB) and Kolkata (INCCU1) as additional authorised ports of import, while all other conditions and procedural requirements prescribed in Notification No. 20/2015-20 and its related subsequent notifications remain in force and continue to apply to imports at these ports.

Amendment to state tax notification: insertion of sub section reference expands the provisions covered by the prior notification.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of Notification No. 01/2021 - State Tax immediately after the phrase "hereby notifies that the provisions of", thereby expressly including that sub section within the scope of the prior notification without altering other language of the instrument.