GST rate amendment removes specified tariff entries and alters IT software scope, with retroactive effect.
The notification amends the State GST schedules by omitting S. No. 243 and its 6% rate from Schedule II and removing the words "in respect of Information Technology software" from S. No. 452P in Schedule III, thereby changing the tariff entries and scope of those Schedule provisions; the amendment is deemed to have come into force on the earlier specified date.

GST rate changes: APGST schedules amended to reclassify goods and adjust tax treatment following council recommendations.
Amendments to the Andhra Pradesh Goods and Services Tax notification revise tariff classifications across Schedules I-IV, inserting, substituting and omitting specified entries to reassign goods among the 2.5%, 6%, 9% and 14% rate lists, including provisions distinguishing types of bio diesel, adding renewable energy devices with a value apportionment rule for bundled supplies, and expanding lists to cover specified ores, plastics scrap, printed matter, railway rolling stock categories and certain beverages.

MPGST exemption on specified COVID 19 medicines imposes nil or reduced state tax rates for a limited period.
Exempts MPGST on specified medicines referenced to Customs Tariff entries by prescribing either Nil state tax or reduced state tax rates for each listed pharmaceutical used in COVID 19 treatment; the measure is time limited, commencing on the first day of October and remaining in force through the end of December, issued by the State Government on Council recommendation in the public interest.

GST rate amendments: state notification reclassifies goods and updates tariff entries, altering applicable tax schedules.
Amendment revises Madhya Pradesh SGST rate schedules by inserting, substituting and omitting specified goods across the 2.5%, 6%, 9% and 14% lists, including additions such as tamarind seeds (non-sowing), biodiesel for blending, pembrolizumab, renewable energy devices with an allocation rule when supplied with certain services, various metal ores and railway rolling stock, and carbonated fruit beverages; the changes take effect from the stated commencement date.

Amendment to authorised importer changes the named agency permitted to import diamonds for laboratory certification and re-export.
Amendment to Para 4.42(3) of the Foreign Trade Policy 2015-20 replaces the previously listed entity authorised to import diamonds for laboratory certification, grading and re-export with a new named agency, thereby modifying the authorised importer listing while leaving applicable certification, grading and re-export procedures unchanged.

Export policy amendment: inclusion of collagen peptides and fish protein in peptone classification alters export item scope.
The item description for HS Code 35040010 at Serial No. 173 in Schedule 2 of the ITC (HS) Classification has been amended to read: "Peptones including Collagen Peptides of marine or bovine or Poultry origin (also referred to as Collagen, Collagen Hydrolysate, Hydrolysed Collagen or Hydrolysed Gelatin) and Fish Protein," thereby explicitly including collagen peptides of specified origins within the export classification.

Reverse charge mechanism: specified essential oils added to notified goods list, attracting reverse charge from October effective date.
Amendment inserts a new serial (3A) into the notification table to notify specified essential oils (including peppermint and other mint oils by tariff headings) as goods subject to the reverse charge mechanism between unregistered persons and registered persons, with the amendment effective from 1 October 2021.

Petrol and diesel tax rates revised under Schedule IV of the Uttar Pradesh Value Added Tax Act.
The Uttar Pradesh Value Added Tax Act, 2008 is amended in Schedule IV by substituting the entries for petrol and diesel oil with revised tax provisions. For petrol, the point of tax is the manufacturer or importer and the rate is 19.36% or Rs. 14.85 per litre, whichever is greater. For diesel oil, as defined in the specified sales law and in cases other than those covered by the other listed entries, the point of tax is the manufacturer or importer and the rate is 17.08% or Rs. 10.41 per litre, whichever is greater.

Special Courts designation for PMLA establishes designated CBI Anti Corruption benches to try PMLA offences across specified districts.
The Central Government, in exercise of powers under the Prevention of Money Laundering Act and in consultation with the Chief Justice of the High Court of Allahabad, designates Anti Corruption CBI courts in Lucknow and Ghaziabad as Special Courts, allocating territorial jurisdiction to those courts for trial of offences under the Act as specified in the notification's schedule.

Exemption for seeds used for sowing under APGST clarified, specifying tariff classification and excluding seeds for non sowing uses.
The Government amends the Schedule to the APGST exemption notification by substituting the relevant entry to identify "seeds, fruit and spores, of a kind used for sowing" as the exempt commodity, with an explicit explanation excluding seeds meant for any use other than sowing; the amendment is issued under the exemption power and is to be published in the Andhra Pradesh Gazette with a specified commencement date.

Exchange rate determination for customs conversion clarifies applicable foreign currency rates and treatment for imports and exports.
The Central Board prescribes specified foreign currency conversion rates into Indian rupees for customs purposes under section 14 of the Customs Act, 1962, effective 4th November, 2021, superseding the prior notification. Two schedules list distinct rates for imported and exported goods-Schedule I provides per unit rates for listed currencies and Schedule II provides per 100 unit rates-thereby fixing the conversion mechanism and separate treatment for imports and exports.

Road and Infrastructure Cess reduction on petrol and diesel implemented, substituting prior per litre cess rates effective from early November.
Amends Notification No. 04/2019 Central Excise to substitute revised per litre Road and Infrastructure Cess entries for petrol and diesel in the Table, effected under powers conferred by the Finance Act and the Central Excise Act, with the substituted rates coming into force from the stated commencement date in early November 2021.

Road and Infrastructure Cess reduction on petrol and diesel effective 4 November 2021 under Finance Act powers.
Amendment reduces the Road and Infrastructure Cess on petrol and diesel by substituting the entries in the Table to Notification No. 18/2019 Customs; the entry against Sl. No. 1 is replaced and the entry against Sl. No. 2 is replaced. The Central Government acts under the Finance Act, 2018 and the Customs Act, 1962. The notification takes effect from 4 November 2021 as a further amendment to the principal notification.

Urea import authorisation updated: RCF and NFL designated STEs, IPL allowed temporarily, TGU imports remain free.
The import policy for Urea (Exim Code 31021000) now allows import on Government account through RCF and NFL, and permits IPL to import on Government account until 31 March 2022, subject to paragraph 2.20 of the Foreign Trade Policy, 2015-2020. Technical Grade Urea for non agricultural, industrial use or NPK manufacturing remains free for import. MMTC and STC are de notified as State Trading Enterprises for urea imports.

GST rate amendment removes specified schedule entries and narrows software description, taking effect retrospectively from notification.
The notification amends the Puducherry GST rate schedules by omitting a listed entry in the 6% schedule and deleting the phrase qualifying "Information Technology software" from an entry in the 9% schedule, thereby narrowing the taxable description for that software entry; the amendments take retrospective effect from the date specified in the notification.

Specified pension fund status conditioned on filing, reporting and operational restrictions for investments in India.
Specifies the School Employees Retirement System of Ohio as a specified person for exemption under clause (23FE) for eligible investments in India until the 31st day of March, 2030, subject to conditions: timely filing of income-tax returns, furnishing a compliance certificate in Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, maintenance of segmented accounts, regulation under Ohio law, administration of assets to meet statutory retirement/social security obligations, limitation of non-purpose assets to ten per cent, prohibition on borrowings for Indian investments, restrictions on earnings inuring to private persons, and prohibition on day-to-day participation in investees; violation renders the fund ineligible for exemption.

GST rate amendment removes a listed state-tax entry and deletes software-specific wording from another schedule entry.
The Governor of Mizoram amends the State Tax (Rate) notification to alter rate schedule content: omitting entry number 243 from the 6% schedule and removing the phrase "in respect of Information Technology software" from column (3) of entry number 452P in the 9% schedule, pursuant to the statutory levy and apportionment powers delegated to the Taxation Department.

Common Adjudicating Authority appointment designates a single customs officer to adjudicate a specified show cause notice against Qualcomm India.
The Central Board of Indirect Taxes and Customs appoints the officer named in column (4) to exercise the powers and discharge the duties of the adjudicating officers listed in column (3) for adjudicating Show Cause Notice No. 26/Commr./PBA-/2020 dated 30.12.2020 issued to M/s Qualcomm India Private Limited, consolidating adjudication before a single Common Adjudicating Authority.

Annual return requirement: expanded electronic GST filings and mandatory self certified reconciliation for larger taxpayers.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification.

Commencement of GST amendment provisions: sections 4 and 5 are brought into force, activating amended tax rules.
Commencement of provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2021 is effected by executive notification under the State's enabling power; the Government appoints an operative commencement date for specified amendment provisions, giving legal effect to those provisions from that appointed date, issued by the Finance Department under the authority of sub section (2) of section 1 of the Amendment Act and promulgated in the name of the Governor.