Anti-dumping duty on arylides imports from China PR applies at differentiated CIF-based rates for specified producers.
Anti-dumping duty is imposed on Aceto Acetyl Derivatives of aromatic or heterocyclic compounds, also known as Arylides, originating in or exported from China PR and imported into India. The duty applies at differentiated CIF-based rates for specified Chinese producers and a residual rate for other producers, with coverage limited to identified forms of arylides and other forms excluded.

Insertion of a subsection reference widens the notified statutory provisions under the delegated tax notification power.
The state authority amends Notification No.08/GST-2 dated 22 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, thereby modifying which statutory sub-provisions are treated as notified under the relevant goods and services tax notification.

Aadhaar authentication for GST refunds and registration-linked actions now required, with PAN-linked bank accounts for credits.
Aadhaar authentication is required under new rule 10B for proprietors, partners, directors and specified persons to be eligible to file revocation of cancellation, refund applications (FORM RFD-01) and refunds of integrated tax on exports; alternative identity documents and enrolment ID are allowed pending Aadhaar allotment, with authentication within thirty days of allotment. Rule 96C defines refund credit bank accounts as those in the applicant's name obtained on the applicant's PAN, and proprietorship PANs must be linked to the proprietor's Aadhaar.

Export liberalisation of diagnostic kits makes previously restricted COVID-19 testing supplies freely exportable under foreign trade policy.
The notification amends the export policy to reclassify a range of COVID 19 diagnostic kits, consumables, reagents, enzymes, and related apparatus from Restricted to Free. It lists specific categories-VTM kits, RNA extraction kits, RT PCR kits, rapid antigen kits, swabs, tubes, silicon columns, carrier RNA, Proteinase K, magnetic stands, beads, probes, primers, polymerases, reverse transcriptase, and dNTPs-and states that all diagnostic kits and reagents previously restricted by earlier notifications are now freely exportable with immediate effect.

Export restrictions on syringes: specified AD, disposable and RUP denominations now require export approval under revised policy.
The Notification amends the export policy for syringes by placing specified denominations-AD syringes (0.5 ml, 1 ml), disposable syringes (0.5 ml, 1 ml, 2 ml, 3 ml) and RUP syringes (1 ml, 2 ml, 3 ml)-under the Restricted category with immediate effect; all other syringes under the same or other HS codes remain freely exportable and exporters must follow the application and approval procedure in Trade Notice No. 20/2021-22 dated 5 October 2021.

Export liberalisation: melt blown fabric reclassified as freely exportable, removing prior prohibition on shipments.
The export prohibition on Melt Blown Fabric has been removed and the product is reclassified as freely exportable for all listed ITCHS codes, enabling exporters to consign melt blown fabric of any GSM without the prior restriction under the Foreign Trade Policy.

GST exemption on specified COVID medicines reduces state tax liability for listed therapeutic goods during the notified period.
The notification uses powers under section 11 of the Maharashtra GST Act to exempt specified Chapter 30 pharmaceutical goods from State tax to the extent liability exceeds the amount calculated at the rates shown in the Table: Tocilizumab and Amphotericin B at Nil; other listed COVID-19 therapeutics at a reduced rate. The exemption applies to the State tax leviable under section 9 and is limited to the notified period from 1 October 2021 through 31 December 2021.

GST rate amendment narrows covered goods to welfare distribution and ICDS supplies under approved government schemes.
Amendment to Notification No. 39/2017 substitutes the entry at S. No. 1 to specify (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 government approved schemes; and replaces the term "food preparations" with "goods" in the Table. The amendment takes effect on the first day of October, 2021, made under powers of section 9(1) of the Maharashtra Goods and Services Tax Act, 2017.

GST notification amendment adds essential oils of peppermint and other mints into the tax rate schedule, affecting registered and unregistered persons.
Amendment inserts a new entry into the State GST rate notification adding specified tariff codes and describing essential oils other than citrus-peppermint (Mentha piperita) and other mints (spearmint, water mint, horsemint, bergamot-type)-and states the entry applies to both unregistered and registered persons, effecting a modification to the principal State tax rate notification under the State GST Act.

Seed classification for sowing amended to specify tariff entry and exclude non sowing uses, altering the State Tax schedule.
Amendment substitutes a Schedule entry classifying seeds, fruit and spores intended for sowing under tariff heading 1209, expressly excluding seeds meant for any use other than sowing; this replaces the prior S. No. 86 entry in the State Tax (Rate) notification and narrows coverage to seeds used for sowing.

GST rate amendments update Maharashtra schedule entries, adding and omitting taxable goods and devices effective October first.
The notification amends Maharashtra State GST rate Schedules by inserting, substituting and omitting specific tariff entries across the 2.5%, 6%, 9% and 14% slabs. Key changes include classification of tamarind seeds and biodiesel supplied to oil marketing companies at 2.5%; revised bio-diesel description and inclusion of specified renewable energy devices with a 70/30 valuation allocation at 6%; addition of metal ores, plastic scrap, packing and railway items at 9%; and insertion of carbonated fruit beverages at 14%. The amendments take effect on 1 October 2021.

GST exemption expanded for services related to AFC Women's Asia Cup, national permit grants and event admission services.
The notification amends the Maharashtra State Tax (Rate) schedule to add classification 12AB, permit exemptions for services related to the AFC Women's Asia Cup-conditional on certification by the Director (Sports), Ministry of Youth Affairs and Sports-and to insert Nil-rated entries for National Permit granting services (Heading 9991) and right-to-admission services for Cup events (Heading 9996). It also inserts a clause covering rescheduled hosted events, substitutes a later year in certain entries, omits serial 43, and makes related cross-references; the amendments are effective from 1st October, 2021.

GST rate schedule amendment expands service classifications, inserts multimodal transport entries, and revises IP, job work and admission listings effective October.
Amendments revise the Maharashtra State GST Rate schedule by substituting, omitting and inserting Table entries and Annexure classifications, including adding "or 12AB," replacing item entries to cover temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights, inserting a job work entry for alcoholic liquor manufacture, substituting manufacturing and related service descriptions, differentiating admissions to recreational venues versus casinos and specified sporting events, and inserting multimodal transport classifications; all changes take effect from 1 October 2021.

Debt instrument eligibility expands to securities issued by InvITs and REITs under foreign exchange management regulations.
Foreign Exchange Management (Debt Instruments) (First Amendment) Regulations, 2021 introduce definitions of Infrastructure Investment Trusts (InvITs) and Real Estate Investment Trusts (REITs), adopting their meanings as business trusts under the Income-tax Act, 1961. Schedule 1 is amended to include debt securities issued by InvITs and REITs within the specified category of debt securities.

Agriculture Infrastructure and Development Cess exemption limits AIDC on specified crude edible oils and certain pulses to capped rates.
Exempts specified goods from the Agriculture Infrastructure and Development Cess to the extent the cess exceeds the capped rates stated in the Table to Notification No. 49/2021-Customs; covers certain crude edible oils and specified pulses by tariff item and limits AIDC liability to the reduced rate for each listed entry.

Customs duty cap limits excess import duties on specified edible oils and Bengal gram, reducing tariff exposure.
Exempts specified tariff items for crude and refined soya, sunflower and palm oils and Bengal gram from customs duty to the extent such duty exceeds the prescribed standard rate, thereby capping payable import duty at that standard rate. The exemption operates for a defined period and has been subject to subsequent notifications that amend listed tariff items, alter standard rates and modify the period of operation.

Time-limit extension for revocation of cancelled GST registrations protects applicants whose filing deadlines fell during the pandemic period.
Where registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 and the time limit for making an application for revocation under sub-section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021; the notification is issued under section 168A of the State GST Act read with the Integrated GST Act and is deemed effective from 29 August 2021.

Extension of GST notification deadline by substitution of proviso dates, made effective retrospectively under statutory power.
Amendment substitutes the deadline specified in the ninth and tenth provisos of Notification No. 76/2018-State Tax with a later deadline wherever those provisos occur. The change is effected under section 128 of the Chhattisgarh GST Act on the recommendations of the Council and is declared to be deemed in force from an earlier specified date, with publication by the State Government through the Commercial Tax Department.

GST compliance extension and temporary exemption for certain restrictions where specified returns remain unfurnished, plus form revisions.
Amendments extend an existing proviso deadline, schedule omission of provisos from a later date, and insert a temporary exemption from a restriction where specified returns or statements for an earlier period were not furnished during a defined interval. The rules also require FORM GST ASMT-14 to include an order reference and date, remove language describing assessment for carrying on business without registration despite liability, and add an address field after designation for procedural clarity.

Section 10(46) tax exemption for state electricity regulatory commission income granted subject to non commercial and filing conditions.
Notification under section 10(46) designates the Punjab State Electricity Regulatory Commission, Chandigarh as eligible for tax recognition for specified income: processing fees for tariff determination, licence fees, petition fees, and interest on bank deposits, subject to conditions that it shall not engage in commercial activity, that the activities and nature of the specified income remain unchanged, and that it files returns as required; the notification applies for the financial years 2021-2022 through 2025-2026.