GST rate amendments: Bihar revises taxable goods and schedule entries, altering inclusions, omissions and valuation rules.
Amendment to the Bihar GST rate notification revises Schedules I-IV by inserting, omitting and substituting tariff entries: Schedule I adds tamarind seeds (non sowing), biodiesel for blending supplied to Oil Marketing Companies, a named oncology medicine, and retrofit kits for disabled vehicles; Schedule II revises bio diesel wording, omits multiple entries and adds renewable energy devices with a valuation rule deeming seventy percent of gross consideration as value of goods when bundled with a specified taxable service; Schedule III and IV add multiple ores, plastic scrap, printing/packing items, railway equipment, and carbonated fruit beverages.

GST rate amendments update state tax schedules, inserting and omitting tariff entries and adding valuation rules, effective soon
The Gujarat State GST rate notification is amended by inserting, substituting and omitting specified tariff entries across Schedules I-IV: additions include tamarind seeds (non-sowing), bio-diesel to oil marketing companies, Pembrolizumab, retrofit kits for disabled vehicles, a listed set of renewable energy devices with a deeming valuation rule, multiple ores and concentrates, plastic waste scrap, revised packing and printed matter entries, railway rolling stock headings, and a carbonated beverage entry; the amendments take effect on the stated commencement date.

GST rate schedule amendments reclassify goods and supplies, altering tax treatment and valuation rules across multiple categories.
Amendment revises the State GST rate notification by inserting, omitting and substituting tariff entries across multiple rate schedules to reclassify various goods and supplies-adding specific agricultural seeds, biodiesel for blending, renewable energy devices with a value-deeming rule, multiple ores and concentrates, plastic scrap, printed materials, railway rolling stock and parts, and carbonated fruit beverages-thereby altering their applicable tax treatment and specifying an effective commencement date.

UTGST rate amendments expand and omit specified goods, add renewable energy devices, bio diesel for blending, rail items and medical supplies.
Revises the Union Territory GST rate notification by inserting and omitting specified goods across multiple rate schedules: additions include tamarind seeds (not for sowing), bio-diesel for blending with high speed diesel, a named oncology medicine, retrofitment kits for vehicles used by the disabled, a list of renewable energy devices with an apportionment rule for mixed supplies, various metal ores and concentrates, waste plastics scrap, expanded printed and packing goods descriptions, rail locomotives and rolling-stock items, and carbonated fruit beverages; several enumerated serial entries are omitted or substituted.

IGST rate amendments: tariff schedule insertions, omissions and substitutions altering taxable classifications and supply valuation.
This notification amends the principal IGST rate notification by inserting, substituting and omitting specified tariff entries across the 5%, 12%, 18% and 28% schedules. Key operative changes include additions (e.g., tamarind seeds for non sowing use; bio diesel for blending with HSD supplied to Oil Marketing Companies; renewable energy devices with a 70% value allocation rule when bundled with specified services), substitutions to packing and writing instrument descriptions, numerous ore and railway headings, and insertion of carbonated fruit beverages; the amendments take effect from the stated commencement date.

GST rate amendments reclassify goods across rate schedules, adding and omitting tariff entries and special allocation rules.
Amendment revises CGST rate schedules by inserting, substituting and omitting specified tariff entries across the 2.5%, 6%, 9% and 14% Schedules: adding items such as tamarind seeds (non-sowing), biodiesel for blending, a named oncology drug, retrofitment kits for disabled vehicle use, a defined list of renewable energy devices with a value-apportionment rule when supplied with taxable services, multiple metal ores and concentrates, plastics scrap, specified printed matter and railway rolling stock, and carbonated fruit beverages.

GST exemption amendments for sports event services and national transport permit services take effect with conditional certification.
Amendment inserts 12AB alongside 12AA across multiple tariff entries, creates event-specific nil-rate exemptions for services directly or indirectly related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adds a rescheduling provision for hosted services, substitutes a year in select entries, omits serial number 43, inserts a nil-rate entry for National Permit services for goods carriages, and establishes nil-rate admission-right services for AFC Women's Asia Cup 2022; effective 1 October 2021.

GST exemption for AFC Women's Asia Cup-related services and event admission rights subject to Sports Ministry certification.
The notification amends the Gujarat SGST rate schedule by inserting a new exemption category alongside existing entries, adding nil-rated services for Asian Football Confederation-related services and admission rights to AFC Women's Asia Cup events subject to certification by the Director (Sports), adding an exemption for granting national permits to goods carriages, revising certain temporal references and a revenue-threshold qualifier, omitting one serial, and specifying that the amendments take effect from 1 October 2021.

GST rate amendments expand nil-rated services to include AFC Women's Asia Cup event admissions and national permit services, effective October.
The notification amends the State GST rate schedule by inserting reference to 12AB, adding nil-rated entries for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adding a nil-rated entry for national permit services for goods carriages, substituting a specified year in certain entries, omitting one serial entry, and modifying qualifying language to require "75% or more"; effective from 1 October 2021.

Nil-rated GST for services linked to AFC Women's Asia Cup and related UTGST rate classification amendments take effect.
The notification amends the Union Territory GST rate schedule by inserting "or 12AB" in multiple entries, adding Nil-rated classifications for AFC Women's Asia Cup-related services (subject to certification by Director (Sports)), creating a Nil-rated entry for admission-right services to those events, substituting certain operative years, omitting serial entry 43, inserting a Nil-rated entry for national permit services, and adjusting an entry to require a specified qualifying proportion; effective 1 October 2021.

IGST rate amendments introduce event-specific nil-rated services and broaden exemption eligibility, plus permit-service provisions.
Amendments to the IGST rate notification implement GST Council recommendations by expanding exemption eligibility to include an additional charitable registration type, inserting nil-rated services and admission rights for the AFC Women's Asia Cup 2022 (subject to Ministry certification), authorizing coverage when events are rescheduled, adding a national permit services entry, adjusting an existing supply threshold requirement, and updating certain reference years; these changes take effect from 1 October 2021.

GST rate amendments: exemptions for AFC Women's Asia Cup services and national permits take effect.
The Central GST rate notification is amended to add cross-reference to an additional registration/category, insert wording on services "whenever rescheduled," and to add, alter or omit specified tariff entries. New nil-rated entries cover services by and to the Asian Football Confederation related to AFC Women's Asia Cup 2022 (subject to Director (Sports) certification), right of admission to those events, and services granting National Permits to goods carriages to operate nationwide/contiguous states. Other changes substitute a year in two entries, insert a 75% threshold in an entry, and omit a listed serial. The amendments are effective 1 October 2021.

GST rate amendment: expands taxable services to include IP transfers, job work for alcohol, and multimodal transport.
The notification amends the Gujarat State Tax (Rate) table by inserting "or 12AB" after "12AA"; replacing and omitting items under serial numbers 17, 26, 27 and 34 to specify taxable services including transfer or permitting use of IP rights, job work related to manufacture of alcoholic liquor, other manufacturing and publishing services, and distinct admissions to amusement venues and casinos; substitutes an Explanation reference to Schedule II; and adds Annexure entries for Group 99654 and element 996541 for multimodal transport of goods. The notification specifies its commencement date.

GST Rate Amendment: modifies service classifications, inserts multimodal transport codes and revises specified service entries effective October first.
The State Government amends Notification No.11/2017 to modify service classifications: add "or 12AB" after "12AA"; reclassify items at serial numbers 17, 26, 27 and 34 including Intellectual Property transfers, job work for manufacture of alcoholic liquor, and admission-to-entertainment distinctions; correct an Explanation cross-reference at serial number 38; and insert Annexure entries 118a and 118b for multimodal transport of goods. These amendments are effective from 1 October 2021.

IGST rate changes: specified services reclassified and assigned revised tax rates, including entertainment and IP transfers, effective from October.
Amendments to the Integrated Tax (Rate) notification add registration reference 12AB; classify temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights as a taxable service at the notified IGST rate; insert job work in relation to manufacture of alcoholic liquor for human consumption as a taxable service; reclassify manufacturing, publishing, printing, reproduction and material recovery services under a common entry at the notified rate; differentiate admission services for theme parks and for casinos/race clubs or specified sporting events with distinct rates; and substitute a Schedule reference in an Explanation. Effective from 1 October, 2021.

CGST rate amendments update service classifications and applicable rates, modifying entries and adding multimodal transport codes.
Amendments to the CGST rate notification modify entries by inserting "or 12AB" after "12AA", reclassifying temporary or permanent transfer or permitting the use of Intellectual Property rights under serial number 17, adding a job-work entry for manufacture of alcoholic liquor, redefining manufacturing, publishing/printing and admission-to-entertainment services (including separate treatment for casinos and certain sporting events), adjusting an explanatory cross-reference, and inserting new classification entries for multimodal transport of goods within India. The changes are effective 1 October 2021.

UTGST rate amendments reclassify services and prescribe revised UTGST rates for specified service categories effective October first.
The notification amends the UTGST rate schedule effective 1 October 2021 by inserting "12AB" after "12AA", reclassifying temporary or permanent transfer or permitting use or enjoyment of intellectual property rights at a UTGST rate of nine percent, adding job work related to manufacture of alcoholic liquor at nine percent, restating manufacturing/publishing/printing/material recovery services at nine percent, restructuring admission services with theme parks and certain performances at nine percent and casinos/race clubs/specified sporting events at fourteen percent, and substituting a Schedule I reference with Schedule II in the Explanation.

State GST rate amendments redefine service classifications and taxability for IP transfers, job work and admissions services.
The notification amends the State GST rate schedule and classification scheme, adding or substituting service descriptions and applicable rate columns. It inserts "or 12AB" after "12AA", recognises transfer or permitting use of Intellectual Property rights as a taxable item at the specified rate, inserts job work relating to manufacture of alcoholic liquor under the nine percent rate, revises manufacturing, publishing and material recovery service entries, reclassifies admission services between two rates, amends a Schedule cross-reference in an Explanation, and adds multimodal transport service group codes in the Annexure. The amendments take effect from the stated commencement date.

Tax liability timing clarified: chargeable in tax period containing the completion certificate or first occupation.
Amendment replaces the subject phrase with ", who shall" and revises the timing rule so tax must be accounted for in a tax period not later than the tax period in which the issuance of the completion certificate or first occupation, whichever is earlier, falls; the amendment is effective from 2 June 2021.

Input tax credit by landowner-promoter permitted for tax on apartments; ship maintenance services added to reduced rate schedule.
The notification permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter within the same project, and inserts maintenance, repair and overhaul services for ships and vessels and their components into the rate table, with consequential adjustment of serial entries; the amendment to Notification No. 11/2017-State Tax (Rate) is stated to be effective from the 2nd day of June, 2021.