Liquidation consultation committee advises on professionals and sale process; earnest money capped and public notices required.
The liquidator must constitute a consultation committee within sixty days to advise on appointment of professionals and sale matters, with pre constitution decisions placed before the committee; stakeholder class representative vacancies are filled by majority voting share. Auction rules prohibit non refundable participation fees, cap earnest money deposits at ten percent of the reserve price, require issuance of a public notice, and require the liquidator to intimate and record reasons if the highest bid is rejected in the next progress report.

Resolution plan modification permitted once and committees must reject late, ineligible, or non compliant plans.
Amendments impose an obligation on committees and members to comply with Board guidelines in conducting corporate insolvency resolution processes; restrict modification of invitations for expression of interest to the original manner and to a single instance; authorize the resolution professional to allow a one-time modification of a resolution plan or use a challenge mechanism; and require the committee to reject plans submitted after the committee deadline, from persons not on the final applicant list, or not meeting statutory submission requirements and regulatory conditions.

GST classification of seeds clarifies entry for seeds used for sowing and excludes non-sowing uses.
The Schedule entry S. No. 86 is substituted to classify "Seeds, fruit and spores, of a kind used for sowing" and to state that this entry does not cover seeds meant for any use other than sowing; the amendment takes effect from the commencement date specified in the notification.

GST rate amendment updates tariff entries and adds renewable energy, bio-diesel and specified medical and transport goods.
Amendment to the Puducherry GST rate notification revises tariff entries across multiple rate Schedules by inserting, substituting and omitting specified goods: additions at the 2.5% rate (including tamarind seeds and bio-diesel for blending, plus certain medical and assistive items); clarifications and renewable energy device inclusions at 6%; additions and substitutions of ores, scrap, paper packing, printed matters and railway rolling-stock headings at 9%; and the addition of a carbonated beverage category at 14%. The notification comes into force on 1 October 2021.

GST rate amendment expands nil-rated services to include AFC Women's Asia Cup event services and national permit grants.
Amendment expands the Puducherry GST rate schedule by adding and revising entries to create nil-rated services for events and permits, including services related to the AFC Women's Asia Cup 2022 conditioned on certification by the Director (Sports), inserting a nil-rate for admission rights to Cup events and a nil-rate for granting National Permits, while omitting and editing other schedule entries and updating a temporal reference; the amendments come into force on the notification's commencement date.

GST rate amendments: reclassification and addition of taxable services, altering service categories and applicable rates effective immediately.
Amendment to the Puducherry GST (Rate) notification revises Schedule entries by adding 12AB beside 12AA; omitting and substituting items at serial numbers 17, 26, 27 and 34 to reclassify services including transfer or permitting use of Intellectual Property rights, job work relating to manufacture of alcoholic liquor, other manufacturing/publishing services, and differentiated admission services; updates cross references from Schedule I to Schedule II; and inserts classification codes for multimodal transport of goods (Group 99654 and 996541). The amendments take effect from 1st October, 2021.

Extension of filing deadline: revocation applications for registrations cancelled under clause (b) or (c) allowed until September end.
Extension of the statutory time-limit for filing applications to revoke cancellation of registration where cancellation arose under clause (b) or clause (c). The deadline for making such application is extended to 30th September 2021 where the original last date fell between 1 March 2020 and 31 August 2021, and the notification is deemed to have come into force on 29th August 2021.

Extension of deadline: provisos' date moved and notification given retrospective commencement effect for GST compliance.
The ninth and tenth provisos of the earlier GST notification are amended by substituting every occurrence of "31st day of August, 2021" with "30th day of November, 2021"; the amendment is declared to be effective retrospectively from the 29th day of August, 2021 and is issued under the State GST Act.

Penalty waiver for GST non-compliance under section 125 allows forgiveness of penalties for a specified past period.
The Lieutenant-Governor, acting under section 128 of the Puducherry GST Act, supersedes the earlier order and waives the amount of penalty payable under section 125 by any registered person for non-compliance with the Commercial Taxes Secretariat notification issued vide G.O. Ms. No. 10, such waiver being limited to defaults occurring within the specified retrospective period and not affecting acts or omissions prior to the supersession.

GST exemption on specified COVID-19 medicines reduces state tax to prescribed lower rates for a limited period.
Exemption reduces the portion of Puducherry state GST exceeding the specified rate for listed COVID 19 medicines identified by tariff headings: two drugs are exempted to nil state tax and the others are subject to a reduced capped state tax rate; the relief is statutory, time limited, and applied to the tariff classified goods by executive notification.

GST rate amendment clarifies concessional coverage for packaged food supplies to government approved welfare schemes.
The notification substitutes the Table entry for S. No.1 to specify that concessional treatment applies to (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and it replaces the term "food preparations" with "goods" in column (4). The amendment takes effect on the first day of October, 2021.

GST rate amendment: addition of specific essential oils (peppermint and other mints) to the taxable goods list.
The notification amends the Puducherry GST (Rate) table by inserting serial 3A, adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus, naming peppermint and specified other mints, and indicating applicability to both unregistered and registered persons; effective from 1 October 2021.

GST notification amendment updates table entry by substituting item description and replacing 'food preparations' with 'goods'.
Amendment to the Nagaland SGST notification substitutes the description in Table S. No. 1, column (3) (replacing the prior specification concerning certain food preparations and Fortified Rice Kernel supply) and replaces the term "food preparations" with "goods" in column (4) against S. No. 1; the amendment is made under section 9(1) of the Nagaland GST Act and takes effect on 1 October 2021.

Classification of seeds for sowing clarified: schedule entry substituted to limit coverage to seeds used exclusively for sowing.
Amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing (HS 1209) and inserts an explanation excluding seeds meant for any use other than sowing; the change is made under section 11(1) of the Nagaland Goods and Services Tax Act, 2017 on Council recommendation and specifies its date of commencement.

GST exemption for specified COVID 19 medicines reduces state tax on identified therapeutics during the designated relief period.
Exempts specified COVID-19 therapeutic drugs by reference to their Customs Tariff classification from a portion of state GST under the Nagaland Goods and Services Tax Act, 2017. The notification lists eleven named pharmaceuticals and prescribes the state tax rate for each, with some attracting nil state tax and others a reduced state tax rate as specified. The exemption is made under section 11(1) of the Act on the recommendations of the Council and asserted to be in the public interest.

Taxable goods: specified mint essential oils added to state GST schedule, applying to registered and unregistered persons.
Amendment inserts serial 3A into the Nagaland GST notification adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "Following essential oils other than those of citrus fruit" - including oils of peppermint (Mentha piperita) and specified other mints - and records applicability to any unregistered person and any registered person; the notification is effective from 1 October 2021.

Exemptions for AFC Women's Asia Cup 2022-related services added, subject to Director (Sports) certification and nil-rating.
The notification amends schedule entries under the Nagaland GST framework by inserting "or 12AB" after existing "12AA" references, removing references to "Governmental authority or a Government Entity" in specified serials, and updating year figures from 2021 to 2022. It deletes serial 43 and adds new nil-rated entries: serial 9AB (Chapter 99) exempting services provided by and to the Asian Football Confederation and subsidiaries related to AFC Women's Asia Cup 2022, subject to Director (Sports) certification; serial 61A (Heading 9991) for National Permit services; and serial 82B (Heading 9996) for right-to-admission to tournament events. Effective 1 October 2021.

GST exemption on specified COVID-19 medicines limits state tax for listed therapeutic drugs under a temporary relief.
State GST is temporarily limited for specified COVID-19 therapeutic medicines by notification under statutory empowerment: listed drugs are exempted from state tax in excess of the rates set in the accompanying Table (two items at nil state tax, others at the reduced rate shown), effective from 1 October 2021 through 31 December 2021.

GST amendment: substituted relief item descriptions and replaced "food preparations" with "goods" to broaden coverage.
The notification substitutes column (3) to list (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and it substitutes the term "food preparations" with "goods" in column (4).

GST amendment adds specified mint essential oils to the notification table, modifying tax treatment and applicability.
Amendment inserts a new serial entry into the Rajasthan GST notification Table, listing specified HS codes and describing "Following essential oils other than those of citrus fruit," namely oils of peppermint and other mints (spearmint, water mint, horsemint, bergamot oil derived from mentha citrate), thereby establishing their classification and applicable columns for taxable persons under the existing notification framework.