Taxpayer-specific delegation of GST powers assigns exclusive authority to a specified proper officer for a limited period.
Delegation of powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 is conferred on Sh. Rajender Kumar Ahuja, Assistant Commissioner, as the specified Proper Officer in relation to M/s Dev International. The authority is taxpayer-specific, remains effective for 120 days from issuance or until further orders, and excludes exercise of those powers by the jurisdictional Proper Officer during that period.

Exchange rate determination for customs sets specified import and export currency conversion rates effective January, superseding prior notification.
Determines exchange rates for customs conversion of specified foreign currencies into Indian rupees and vice versa, superseding a prior notification and fixing separate rates for imported and exported goods effective from the operative date stated; Schedule I provides per unit rates for listed currencies and Schedule II provides rates per one hundred units for specified currencies, to be used for customs valuation and related purposes.

GST rate amendment: substitution of tariff entries for specified serial numbers in Chhattisgarh notification, effective January.
Amendment under section 11 substitutes the column (2) entry for S. No. 4 with "4414" and for S. No. 29 with "7419 80" in Notification No. 21/2018-State Tax (Rate); the changes take effect from 1 January 2022.

GST rate amendment updates product classifications and creates conditional branded tender coconut water entry effective from the stated commencement date.
Amendment revises Schedule entries by substituting HS codes and product descriptions, omits one Schedule entry, and inserts a new conditional classification 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable right, subject to Annexure I conditions; the notification is effective from the stated commencement date.

Amendment to GST rate notification removes "governmental authority" wording and exempts certain services supplied via e commerce operators.
Amendment narrows service descriptions by omitting the phrase "or a Governmental authority or a Government Entity" for specified serial numbers and inserts provisos excluding application of certain items to services supplied through an electronic commerce operator and notified under the relevant subsection of the GST Act.

GST rate amendment narrows eligible recipients and excludes dyeing/printing services from concessional textile service treatment.
The notification amends the TABLE of Notification No. 11/2017 by narrowing service recipient descriptions at serial number 3 - substituting "Union territory or a local authority" for broader references and deleting the Condition column entries for several items - and by adding an explicit exclusion at serial number 26 that services by way of dyeing or printing of the specified textile and textile products are excluded from the referenced treatment; the amendments are deemed effective from 1 January 2022.

GST rate amendment reclassifies textile goods and updates state SGST schedules, altering applicable tax categories and classifications.
The State Government amends the SGST rate notification by omitting specified serial entries and inserting an extensive set of HSN headings and descriptions for textile-related goods into Schedule II (6%), revising descriptive entries for various textile and related products, omitting certain entries in Schedule I (2.5%) and Schedule III (9%), and thereby reclassifying numerous textiles, yarns, fabrics and made up articles under the State tax rate framework. These amendments take effect from the first day of January, 2022.

State tax rate amendment removes a listed schedule entry and deletes 'Information Technology software' from a rate description.
The State GST rate notification omits the Schedule II entry at serial number 243 and removes the words "in respect of Information Technology software" from the column description against serial number 452P in Schedule III, thereby changing the taxable scope of those entries; the amendment is stated to be deemed to have come into force from the 27th day of October, 2021.

GST rate amendment deletes a Schedule II entry and narrows a Schedule III entry for information technology software.
Amends the Assam GST rate notification by omitting Schedule II (6%) Serial No. 243 and the related entry, and by deleting the words "in respect of Information Technology software" from Schedule III (9%) against Serial No. 452P. The amendment is made under the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and takes effect retrospectively from 27 October 2021.

Input tax credit eligibility limited: supplier filing and communication via GSTR-1 and GSTR-2B required for claiming credit.
Input tax credit is permitted only for invoices or debit notes whose details the supplier has furnished in the statement of outward supplies or via the invoice furnishing facility and which have been communicated to the recipient through FORM GSTR-2B; recovery procedures for goods or conveyance detained or seized in transit are codified to permit sale by auction after inventory and valuation, with specified notice, bidding, pre-bid deposit, payment, transfer and re-auction processes and priorities for appropriation of sale proceeds.

GST rate amendment updates tariff classifications for handicraft goods by substituting specified HS codes, effective from start of year
Amendment to West Bengal GST notification No. 1037-F.T. substitutes the TABLE entries: at S. No. 4 column (2) replace with 4414, and at S. No. 29 column (2) replace with 7419 80; promulgated under section 11(1) of the West Bengal GST Act, 2017 and effective from the first day of January of the stated year.

GST exemption amendment updates exempted goods list and adds branding condition for tender coconut water.
Amendments alter the Schedule of exempted goods by substituting and omitting specified tariff and descriptive entries, and by inserting a new entry for tender coconut water not in unit containers. The tender coconut water exemption applies where the product bears a registered brand name or a brand name in respect of which an actionable claim or enforceable right in a court of law exists, subject to Annexure I conditions. The notification is deemed effective from 1 January 2022.

Rates of tax reclassification: notification revises tariff entries to clarify taxable goods and applicable GST rates.
Further amendment to Notification No. 1125 F.T. revises tariff codes and descriptions across Schedules I-IV, substituting, inserting and omitting serial numbers and entries to clarify which goods attract the Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%) rates of tax, with the changes effective retrospectively from 1 January 2022.

Securities Transaction Tax compliance: managing directors now responsible for collection and electronic filing obligations.
The amendment designates the managing director or a whole-time director of an insurance company, duly authorised by its Board, as the person responsible for collection and payment of securities transaction tax; mandates payment via authorised banks with prescribed challan; inserts Form No. 2A as the return for insurance companies; requires electronic filing of Forms 1, 2 and 2A under digital signature or electronic verification code; and assigns the Principal Director-General/Director-General of Income tax (Systems) responsibility for specifying secure procedures, formats, standards and archival policies for electronic return submission.

Computation of capital gains for specified ULIPs: taxable gain equals amount received (including bonus) minus premiums paid, adjusted for prior taxation.
New Rule 8AD prescribes that capital gains on amounts received under a specified unit linked insurance policy are computed on first receipt as the amount received including bonuses less aggregate premiums paid to that date; for subsequent receipts, taxable gain is the amount received excluding portions already taxed less aggregate premiums paid to date reduced by premiums previously considered. These computed gains are deemed to be gains from transfer of units of an equity oriented fund under an insurance company scheme.

E-advance rulings enable electronic processing and randomized allocation of advance ruling applications with hearings via video conferencing.
The Scheme establishes an electronic framework for advance rulings where the Board for Advance Rulings pronounces e-advance rulings, applications are randomly allocated via an automated allocation system, communications and filings occur through a designated portal and registered e-mail addresses, requisitions for records are made to relevant tax authorities or Joint Secretary (Foreign Tax and Tax Research), hearings may be conducted by video conferencing, and the Board and its Secretary exercise specified procedural, record and civil-court powers.

Service description amendment narrows eligible recipients to union territory or local authority, removing certain conditions and entities.
The notification substitutes recipient descriptions in specified table entries, replacing phrases that included governmental authorities and government entities with "Union territory or a local authority" for items (iii), (vi), (vii), (ix) and (x), thereby narrowing eligible recipients; it also omits the entries in the table column "Condition" for those same items.

GST rate amendment adds footwear under a specified tax bracket and removes a reduced-rate entry, effective from January.
Amendment to Haryana SGST notification removes the Schedule I entry at serial 225 taxed at 2.5% and inserts in Schedule II (6% rate) a new serial after serial 171 covering footwear of sale value not exceeding Rs. 1000 per pair; the amendment is made under the Haryana Goods and Services Tax Act, 2017 and takes effect from 1 January 2022.

Customs duty exemption for specified tournament imports subject to certificate, re export obligation, and utilisation certificate requirements.
Exempts specified goods imported for organising the AFC Women's Asian Cup India, 2022, from the whole of the duty of customs and from the whole of the integrated tax under the Customs Tariff Act, where imports are made by the event organiser, subject to production of a certificate from the Director or Deputy Secretary (Sports) at clearance and an undertaking that goods (excluding gift items, souvenirs and mementoes) will be re exported within three months and a utilisation certificate for consumed goods will be furnished within three months of the event's conclusion.

Appointment of tax officers: two Additional Commissioners designated under a Punjab GST notification, replacing prior entries.
Amendment under Section 96 of the Punjab Goods and Services Tax Act substitutes serial Nos. 1 and 2 of Notification No. S.O. 31/P.A.5/2017/S.96/2021 by appointing Smt. Varinder Kaur as Additional Commissioner, Goods and Services Tax Commissionerate, Ludhiana (appointed by the Central Government) and Sh. Showkat Ahmad Parray as Additional Commissioner of State Tax (Administration), Punjab (appointed by the Government of Punjab).