IGST rate amendment moves certain low value footwear into a higher tax bracket under the amended notification.
The notification amends the IGST rate schedules by omitting Schedule I (5%) serial number 225 and inserting into Schedule II (12%), after serial number 171, a new entry for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.

Tax rate amendment revises UTGST schedules, omitting a prior entry and adding a low-value footwear entry under schedule rates.
The Central Government supersedes Notification No.14/2021 and amends Notification No.1/2017 by omitting serial number 225 from Schedule I and inserting a new serial 171A1 (heading 64) in Schedule II specifying footwear of sale value not exceeding Rs. 1000 per pair to be subject to the Schedule II rate; the amendment is effective 1 January 2022.

GST reclassification: low-value footwear removed from reduced-rate schedule and reassigned to a different rate schedule effective next year.
The notification amends the Central GST rate schedules by omitting a specified reduced-rate serial entry in Schedule I and inserting a new serial entry in Schedule II that identifies footwear below a prescribed sale-value threshold under the stated chapter/heading; the amendment supersedes an earlier notification and takes effect on 1 January 2022.

Input tax credit conditioned on supplier filing and GSTR-2B communication; auction procedure set for recovery of transit penalties.
Rule 36 conditions input tax credit on supplier furnishing invoice details in FORM GSTR-1 or via invoice furnishing facility and on communication of those details to the recipient in FORM GSTR-2B, effective January 1, 2022; rule 144A prescribes auction-based sale procedures for goods or conveyance detained or seized in transit to recover penalties, including notice forms, auction timelines, pre-bid deposits, bidder payment requirements and transfer of ownership on payment, with exceptions for perishable or hazardous goods and stays where appeals are filed.

GST tariff amendment substitutes specified tariff headings for two entries, altering schedule classification effective from January first.
Substitutes specified entries in Notification No. 21/2018-Central Tax (Rate): replaces the TABLE entry at S. No. 4 with "4414" and the TABLE entry at S. No. 29 with "7419 80"; amendments made under the Central Goods and Services Tax Act on the Council's recommendation and effective from 1 January 2022.

UTGST rate amendment: substitution of two tariff entries in the UTGST notification, effective from January.
Amends the UTGST rate notification by substituting the TABLE entries: against S. No. 4, column (2) is replaced with "4414"; against S. No. 29, column (2) is replaced with "7419 80". The amendment is made under section 8(1) of the Union Territory GST Act on the Council's recommendation and is notified as effective from the first day of January, 2022.

IGST tariff amendment substitutes specified tariff entries in the central GST rate notification, effective from new fiscal commencement.
The Central Government, acting under the Integrated Goods and Services Tax framework and on the Council's recommendations, amends Notification No. 22/2018 by substituting the tariff entry for serial number 4 with a revised code and substituting the tariff entry for serial number 29 with a revised code in the TABLE of the original notification; the notification specifies the date on which these substitutions take effect and is issued by the Department of Revenue to amend the IGST rate schedule.

IGST rate amendment updates tariff entries and adds branded tender coconut water classification with specified brand conditions.
Amendment to the IGST Schedule substitutes HS headings at S. No. 22, revises descriptions at S. No. 43B and S. No. 49, inserts a new entry 97A for tender coconut water not in unit containers with brand-related conditions subject to Annexure I, omits S. No. 101, and substitutes the HS code at S. No. 141; changes take effect from the notification's stated effective date.

UTGST classification amendments: tender coconut water branded and HS code substitutions specified, and certain entries omitted.
The notification amends the UTGST rate schedule by substituting the tariff entry for S. No. 22 with revised HS headings; replacing descriptions at S. No. 43B and S. No. 49 to clarify categories for provisionally preserved vegetables and fresh nuts respectively; inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand right (subject to annexure conditions); omitting S. No. 101; and substituting the tariff code for S. No. 141. The amendments take effect on the stated commencement date.

GST rate notification amendment: conditional tariff entry for tender coconut water tied to brand name and enforceable brand rights.
Amendment to the CGST rate schedule substitutes several Schedule entries: updated tariff headings for S. No. 22; revised descriptions for S. No. 43B and S. No. 49; omission of S. No. 101; substitution of the tariff code for S. No. 141; and insertion of S. No. 97A creating a conditional entry for tender coconut water limited to supplies bearing a registered brand name or an actionable/enforceable brand right, subject to annexure conditions. The changes come into force at the start of the notified tax year.

GST rate amendments update tariff classifications and product entries, altering tax treatment and coming into force early next year.
Amendments substitute, insert and omit specified tariff codes and descriptive entries in Schedules I-IV of the Central GST rate notification, reclassifying goods and adjusting their GST rate bands; they add new serial entries for particular products (including certain inhalation tobacco/nicotine products, bio-diesel for blending, machines for additive manufacturing, flat panel display modules, CCTV and related transmission apparatus, and branded tender coconut water subject to qualifying conditions) and refine descriptions across foodstuffs, fats and oils, ores, glass and electrical/electronic goods. The changes take effect on 1 January 2022.

UTGST rate amendments update tariff classifications and substitute entries across Schedules I to IV, altering taxable goods treatment.
Substitutes, inserts and omits specific tariff entries and descriptions across Schedules I to IV of the Union Territory GST Rate notification, revising classifications for multiple goods categories including tobacco and nicotine products, animal and microbial fats and oils, food and beverage items, machinery and electronic components, and certain mineral and transport headings, thereby updating tariff headings, serial entries and descriptive language to align UTGST treatment with current nomenclature and policy.

IGST rate schedule amendment revises tariff classifications and commodity descriptions, altering applicability and rate coverage effective on the stated commencement date.
The notification amends the IGST rate schedules by substituting HS headings and descriptive entries, inserting new serial numbers, omitting certain items and modifying column entries across the 5%, 12%, 18% and 28% Schedules; it adds product-specific descriptions (including inhalation products, ores, certain machinery, display and camera modules, additive manufacturing machines and specified fuels), provides conditional brand-related treatment for packaged tender coconut water, and reorganises select schedule entries, with the amendment coming into force on the commencement date specified in the notification.

Compensation cess rate: substitutes tariff classification entries for specified items and takes effect in January.
Substitutes Schedule column (2) entries: S. No. 25 with "2403 91 00 or 2404 11 00"; S. No. 37 with "2403 99 90 or 2404 11 00 or 2404 19 00"; S. No. 38 with "2403 99 90 or 2404 11 00 or 2404 19 00"; S. No. 54 with "8802 or 8806"; the substitutions take effect on the first day of January following publication.

Commencement of statutory provisions: the Finance Act provisions specified are appointed to come into force on 1 January 2022.
The Central Government, exercising the power under clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 January 2022 as the date on which the provisions of sections 108, 109 and 113 to 122 of the Act shall come into force by notification of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.

Commencement of specified CGST Eighth Amendment provisions announces operative start for listed sub rules under the amendment.
Notification No. 38/2021 Central Tax fixes 1st January 2022 as the commencement date for sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, issued by the Ministry of Finance under the enabling provision in sub rule (2) of rule 1 of those Amendment Rules.

Compensation cess amendment replaces specified Tamil Nadu enactment reference in GST compensation notification to align statutory reference on levy
Pursuant to sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017, Notification No. 1/2021 substitutes in the Table to Notification No. 1/2018, under Tamil Nadu at serial number 99, the reference "Tamil Nadu Sugar Cane Cess (Validation) Act, 1963" with "Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)", thereby altering the statutory citation in the GST compensation notification.

Statutory amendment to GST rules extends limitation period and updates FORM GST DRC 03 reporting categories and table.
Rule 137 is amended to extend the referenced period from four years to five years, and FORM GST DRC-03 is revised: the heading adds intimation of tax ascertained through FORM GST DRC-01A; item 3's initiating grounds are expanded to include audit, inspection or investigation, scrutiny, intimation via DRC-01A, and specified mismatch categories; item 5 inserts additional grounds; and the table under serial number 7 is replaced with a detailed columns-based format for debit entry particulars.

GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises.
Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.

IGST amendment expands vehicle definitions and distinguishes restaurant service treatment based on specified premises tariff threshold.
Amendment to IGST Rate Notification No.14/2017 substitutes wording to include motor cycle, omnibus or any other motor vehicle; inserts a clause excluding from certain treatment the supply of "restaurant service" when not supplied by restaurants or eating joints located at defined premises; expands Explanation cross references to Motor Vehicle Act definitions; and defines "specified premises" as hotel accommodation premises with a declared tariff above a specified per unit per day threshold, with the amendment effective from the stated commencement date.