Seeds for sowing classification amended in GST schedule, substituting the Schedule entry and clarifying scope upon commencement.
Amendment replaces Schedule entry 86 to classify seeds, fruit and spores, of a kind used for sowing under HSN 1209 and expressly excludes seeds meant for any use other than sowing; the substitution takes effect from the commencement date specified in the notification.

GST Schedule Amendments: Reclassification of goods and revised rate entries take effect modifying tax applicability.
The notification amends Schedules I-IV of the Rajasthan GST tariff, inserting and omitting multiple tariff entries across the 2.5%, 6%, 9% and 14% schedules: notable inclusions are tamarind seeds (non-sowing), biodiesel to Oil Marketing Companies for blending, Pembrolizumab, retrofit kits for disabled vehicles, clarification of biodiesel classification, a new category for renewable energy devices with a 70% valuation rule when supplied with certain taxable services, various metal ores and concentrates, waste plastics, packaging and printed matter, railway rolling stock items, and carbonated fruit beverages; effective 1 October 2021.

GST exemption amendments expand charitable trust criteria and add nil-rated services for AFC Women's Asia Cup events.
Amendments modify the principal Rajasthan GST notification by inserting "or 12AB" after "12AA" in multiple entries, adding nil-rated service entries for services connected to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), creating entries for national permit services and event admission services, omitting one serial, updating year references, and inserting a 75% threshold phrase; these changes are effective from 1st October, 2021.

GST classification amendments update service entries, reclassify IP transfers and add multimodal transport codes.
The notification amends the State GST classification table by inserting "or 12AB" after "12AA", substituting and omitting specified items to reclassify services including the temporary or permanent transfer or permitting the use of Intellectual Property rights, adding a job-work entry for manufacture of alcoholic liquor, updating manufacturing and publishing service descriptions, differentiating admission-to-entertainment entries from casino and sporting events, revising an Explanation cross-reference to Schedule II, and adding Group 99654 and code 996541 for multimodal transport within India; effective from October first, two thousand twenty-one.

CGST exemption for specified COVID-19 medicines: central tax limited or nil for designated drugs through year-end.
Exempts central goods and services tax on specified COVID-19 treatment medicines by prescribing either nil central tax or a reduced central tax rate for each listed drug as set out in the Table, effective from 1 October 2021 through 31 December 2021; issued under the GST statute on the recommendation of the Council as a temporary public-interest tax relief.

GST notification amendment clarifies exempt welfare supplies and replaces "food preparations" with "goods".
Amendment substitutes the Table entry at S. No. 1, column (3) to identify (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" at both occurrences in column (4). The amendment is effective from 1st October, 2021.

Taxable goods list updated: essential oils of peppermint and other mints added to GST notification, effective October.
The notification inserts serial 3A into Notification No. ERTS (T) 65/2017/4 to include specified essential oils other than citrus - notably oils of peppermint and other mints under listed tariff codes - and indicates applicability to any registered and any unregistered person; the amendment is made under section 9(3) of the Meghalaya GST Act and takes effect from 1 October 2021.

GST schedule amendment: substitution of entry for seeds used for sowing to clarify coverage and exclusion.
The Government of Meghalaya substitutes the Schedule entry at S. No. 86 with tariff heading 1209 described as "Seeds, fruit and spores, of a kind used for sowing" and adds an explanation excluding seeds meant for any use other than sowing; the amendment is made under section 11(1) of the Meghalaya GST Act and comes into force on 1 October 2021.

GST rate schedule amendments update tariff classifications, altering treatment of biodiesel, renewable devices, ores, packaging and medicines.
The notification amends the Meghalaya GST rate schedules by inserting, substituting and omitting specified tariff entries-including tamarind seeds (non sowing), bio diesel supplied for blending, Pembrolizumab, retrofit kits for disabled vehicles, ores and concentrates, plastics scrap, packaging articles, various printed matter, railway rolling stock and carbonated fruit beverages-and by defining renewable energy devices with a valuation explanation where supplied with taxable services; the changes take effect on the first day of October, 2021.

GST exemption for event-related services: admission and event services for AFC women's Asia Cup hosted in India exempted.
Amendment to the Meghalaya GST notification inserts and omits multiple entries in the exemption table: adds "or 12AB" references across specified serials, inserts nil-rated entries for services by and to the Asian Football Confederation and related right-to-admission services for the AFC Women's Asia Cup to be hosted in India (subject to certification that services are directly or indirectly related to the events), creates a nil-rated heading for National Permit grant services for goods carriages, adjusts qualifying language to require "75% or more" and adds a rescheduling qualifier. Effective 1 October 2021.

GST classification update: adds 12AB, revises IP transfer, admission services and multimodal transport entries altering tax treatment.
The notification amends the Meghalaya SGST services table by inserting "or 12AB" after "12AA", substituting and omitting specified items to add an entry for transfer or permitting use of Intellectual Property rights, inserting a job work entry for manufacture of alcoholic liquor, revising manufacturing, publishing and material recovery service descriptions, distinguishing categories of admission services including casinos and sporting events, updating a schedule cross reference, and adding Annexure entries for multimodal transport of goods within India; the changes commence as stated in the notification.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver establishes new import valuation levels.
The Central Board of Indirect Taxes & Customs amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified edible oils, brass scrap, areca nut, and defined categories of gold and silver, with explanatory scope limits, effective 1st October 2021.

Sea cargo manifest compliance period under the transhipment regulations is extended through the substituted regulatory deadline.
The Sea Cargo Manifest and Transhipment Regulations, 2018 are amended by substituting the date in regulation 15(2), extending the specified period from 30 September 2021 to 31 December 2021. The amendment, made under the Customs Act, 1962, takes effect upon publication in the Official Gazette.

Anti dumping duty temporary revocation extended, prolonging suspension of the relevant notification until end of January.
The Central Government amends the principal anti dumping notification by substituting the figures, letters and word in the second proviso to paragraph 2 so that the earlier date is replaced and the temporary revocation of operation of the principal notification is extended up to 31st day of January, 2022, exercising powers under the Customs Tariff Act and the applicable anti dumping rules.

Extension of temporary revocation of anti-dumping duty on high-speed steel non-cobalt grade until end of January.
Amends Notification No. 38/2019-CUSTOMS (ADD) to substitute the proviso to paragraph 2's terminal date, replacing "30th day of September, 2021" with "31st day of January, 2022", thereby extending the temporary revocation of operation of the definitive anti-dumping duty on imports of High-Speed Steel of Non-Cobalt Grade originating in or exported from Brazil, People's Republic of China and Germany.

Anti-dumping duty extension for alloy steel bars and rods from China extends the temporary revocation to a later date.
The Central Government amends Notification No. 54/2018 Customs (ADD) to substitute the expiry date in the proviso to paragraph 2, thereby extending the period of temporary revocation of that notification for imports of Straight Length Bars and Rods of Alloy Steel from the People's Republic of China; the amendment is effected under powers in the Customs Tariff Act and the applicable anti dumping rules and follows the designated authority's prior findings recommending imposition of definitive anti dumping duty.

Anti-dumping duty extension on glazed/vitrified porcelain tiles from China PR extended through 28 February 2022.
Anti-dumping duty on glazed/unglazed porcelain and vitrified tiles (polished or unpolished,

Extension of temporary revocation of countervailing duty notification extends suspension period for stainless steel imports.
The Central Government amends Notification No. 01/2017-Customs (CVD) by substituting the figures, letters and word in the proviso to paragraph 2 to replace the earlier terminal date with a later terminal date, thereby extending the temporary revocation period of that notification in respect of certain hot rolled and cold rolled stainless steel flat products.

Integrated tax on imports: notification amends customs exemptions to address IGST treatment under Customs Tariff Act.
The notification amends Notifications No. 90/2009 and No. 60/2011 by inserting reference to sub-section (12) of section 3 of the Customs Tariff Act and substituting or inserting language so that exemptions extend to the integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act, in place of or in addition to previously referenced additional duties or duty of customs.

Customs exemption for life saving medicines for personal import allowed with prescribed medical certification and focused transfer conditions.
Exemption from customs duty and integrated GST is granted for the import of specified life saving drugs and medicines for personal use, including those for Spinal Muscular Atrophy and Duchenne Muscular Dystrophy, subject to production of a prescribed medical certificate from designated health authorities at clearance or an undertaking to furnish it; failure to produce the certificate attracts duty. The amendment also permits, instead of re-export, lease transfers within India under specified GST Schedule II transactions with procedural bond and notification requirements and special rules where goods are supplied by an SEZ unit to the domestic tariff area.