HSN alignment: amendments to customs notifications substitute tariff classifications and revise exemption entries and duties.
Amends multiple customs exemption notifications by substituting tariff headings and subheadings, inserting and omitting serial numbers and entries, and adjusting descriptive entries and duty percentages to align tariff classifications with HSN 2022; changes are effected by targeted table amendments to prior notifications and take effect on the specified operative date.

Commencement of specified GST amendment provisions to come into force, activating listed sub rules from the notified effective date.
The Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force on the 1st day of January, 2022, pursuant to sub-rule (2) of rule 1 of those Amendment Rules as published in the Official Gazette.

Tariff classification updated to exclude specific woven and non woven polyethylene and polypropylene packing bags from general HS code listing.
Corrigendum modifies the earlier notification by narrowing the referenced tariff heading to exclude a specified subheading and by replacing the description of "Sacks and bags, of a kind used for the packing of goods" with text that expressly excludes woven and non woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, used for packing goods, and flexible intermediate bulk containers.

GST rate amendment substitutes specified tariff entries and updates HS codes, taking effect from 1 January 2022.
Amendment revises Notification No. 21/2018 State Tax (Rate) by substituting in the TABLE: for S. No. 4, column (2) is replaced with "4414"; for S. No. 29, column (2) is replaced with "7419 80". The amendment is made under sub section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 and takes effect on 1 January 2022.

Tariff entry substitution updates HSN classifications in a state GST rate notification, altering applicable rate scope effective on commencement date.
The State Government, under sub sections (1) of section 11 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. 21/2018 by substituting in the TABLE the column (2) entry against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the substitutions take effect on the first day of January, 2022.

GST rate amendment: schedule revised to reclassify products and add branded tender coconut water with brand-claim eligibility conditions.
The State GST rate notification amends the Schedule by substituting tariff codes and product descriptions, inserting a new classification for tender coconut water not in unit containers which qualifies only if it bears a registered brand name or a brand subject to an actionable claim or enforceable right (subject to annexure conditions), and omitting a specified serial entry; one serial entry's tariff code is also substituted.

GST rate schedule amendments revise tariff classifications and add branded tender coconut water as a distinct taxable entry.
This notification amends the Schedule to the State GST rate notification by substituting tariff codes and descriptions for specified entries, inserting a new entry classifying tender coconut water not in unit containers when marketed under a registered or actionable brand name (subject to annexure conditions), omitting a prior entry, and altering another tariff code; the amendments are made under section 11(1) of the Manipur GST Act and take effect from the effective date stated in the notification.

GST classification updated: multiple schedule entries substituted and new goods inserted, changing applicable state tax classifications.
The notification amends the State GST rate schedules by substituting, inserting and omitting tariff headings and commodity descriptions across Schedules I-IV, reclassifying a range of goods (including food products, fats and oils, minerals and ores, tobacco and nicotine inhalation products, certain machinery, lighting and electronic components, aircraft and parts, and specified consumer goods) and adding new entries for distinct products; these changes alter the applicable state tax classifications and take effect on the commencement date specified in the notification.

GST rate schedule amendments revise goods classification and taxability, changing entries and scope effective from the start of next year.
Amendment to the State GST notification substitutes, inserts and omits tariff headings and descriptive entries across Schedules I-IV, redefining classification and tax treatment of specified goods-including dairy, fats and oils, animal and insect products, minerals, machinery, electrical goods, aircraft and parts, tobacco and nicotine delivery products, flat panel displays, CCTV and additive manufacturing machines-and introduces a conditional branded tender coconut water entry; the amendments take effect on 1 January 2022.

Exchange rate notification: substitution of Turkish Lira conversion rates for import and export, effective end December, under customs authority.
Amendment to Schedule I of Notification No.98/2021 substitutes serial No.18 to set new conversion rates for the Turkish Lira, providing distinct rupee equivalents for imported goods and exported goods, effective 31st December, 2021, under the authority of section 14 of the Customs Act, 1962.

GST rate amendments: tariff classifications and schedule entries revised, reclassifying goods and updating taxable headings effective January implementation.
The Government amends the Tamil Nadu GST notification by substituting, inserting and omitting specified tariff headings and descriptive entries across Schedules I-IV (covering goods at the 2.5%, 6%, 9% and 14% rate bands), including reclassifications for dairy products, fats and oils, prepared foods, nicotine and tobacco-related inhalation products, ores, machinery, electronic goods, and aircraft items; the amendments take effect from 1 January 2022.

GST schedule amendment updates tariff classifications and adds branded tender coconut water subject to actionable-brand conditions.
Amendment revises Schedule entries under the Tamil Nadu GST notification by substituting HS codes and descriptions for specified items, omitting one Schedule entry, and inserting a new entry 97A that treats tender coconut water not in unit containers as eligible only if it bears a registered brand name or a brand carrying an actionable or enforceable legal right, subject to annexed conditions; tariff code 8807 replaces the prior code for a listed item and the changes commence on the notified effective date.

GST notification amendment substitutes tariff classification codes for specified entries, revising classification and taking effect early next year.
Amendment to a prior GST notification under section 11(1) substitutes the column (2) entries at serial numbers 4 and 29 with the codes "4414" and "7419 80" respectively, thereby altering the notification's tariff/classification table; the amendment is certified by the Secretary to Government and comes into force on 1 January 2022.

Commencement Date: Rajasthan GST Amendment sections 2, 3 and 7-15 to come into force on 1 January 2022.
The State Government, exercising the power under clause (b) of sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2021, by Finance Department notification appoints 1 January 2022 as the date on which sections 2, 3 and 7 to 15 of the Act shall come into force.

Commencement of specified RGST amendment provisions notified, bringing selected sub rules of rule two into force.
Notifies the commencement of specified provisions of the Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2021, bringing into force sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Eighth Amendment Rules as of the declared effective date, under the authority of the Finance Department (Tax Division).

Input tax credit eligibility requires supplier filing and FORM GSTR-2B communication before recipients can claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR-1 or invoice furnishing and communication via FORM GSTR-2B; extend filing deadlines for annual return and reconciliation for 2020-2021; require attested invoice copies for refunds when UIN is absent; revise detention/seizure timelines and terminology; introduce Rule 144A prescribing auction procedures for sale of detained or seized goods or conveyances, and substitute rule 154 prescribing priority application of sale proceeds and fallback to a Fund when balances cannot be paid within the prescribed period.

Corrigendum to Finance Act updates specific textual and tariff-code errors to correct Gazette publication entries.
Corrigendum to the Finance Act, 2021 directs specific substitutions of words, headings and tariff codes at identified page and line references in the Gazette publication, replacing selected phrases (for example, "- - Other:" with "- Other:", "ETHER" with "OTHER"), correcting tariff codes and a tariff-entry cross-reference, and revising an entry format for a tariff item to rectify publication errors.

Anti-dumping duty classification update: specified notifications revised to new HSN headings and codes, effective implementation follows.
Amendments update specified anti-dumping duty notifications to align tariff classifications with HSN 2022 by substituting particular HS figures, omitting one tariff entry, and replacing occurrences of "tariff item" or "tariff items" with the word heading, with effect from 1 January 2022, under section 9A of the Customs Tariff Act, 1975 and the relevant Customs Tariff Rules, as applied to the listed notifications.

Amendment to FORM GST DRC-03 updates notice categories and table fields for tax intimation and mismatch reporting.
The amendment to FORM GST DRC-03 inserts "or intimation of tax ascertained through FORM GST DRC-01A" in the heading, expands item 3 to add scrutiny, intimation via FORM GST DRC-01A and specified mismatch categories, inserts references in item 5 to scrutiny, intimation under FORM GST DRC-01A, audit, inspection or investigation, and replaces the table under serial number 7 with a detailed reporting table capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Ledger utilised, debit entry particulars and totals.

GST notification amendment expands taxable services, adds restaurant service and vehicle definitions, effective January first.
Amendment expands the State GST notification to include motor cycle, motor vehicle and omnibus in vehicle references, aligns those terms to specific clauses of the Motor Vehicle Act, inserts restaurant service into the covered services except when supplied at defined specified premises, and defines specified premises as hotel accommodation with a declared tariff above a per unit daily threshold; effective 1 January 2022.