Commencement of GST rule provisions notified, bringing specified sub-rules of the Eighth Amendment into force from early January.
The State Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force from the notified commencement date, issued by the Finance Department on the recommendations of the GST Council.

Faceless Appeal Scheme: designated income tax authorities authorised to conduct e appeal proceedings under the Income tax Act.
The Board designates specified Commissioner of Income tax (Appeals) units to exercise powers and perform functions to facilitate e appeal Proceedings under the Faceless Appeal Scheme, 2021, superseding the 2020 notification. The listed units are authorised to conduct electronic appeals in respect of territorial areas, persons, classes of persons, incomes, classes of incomes or cases as specified by the Board, for appeals pending or instituted on or after 29th December, 2021, and the notification is effective from that date.

Special Economic Zone reinvestment allowance: Form 56FF required with returns, detailing credits, withdrawals, and asset acquisitions.
Rule 16DD and Form No. 56FF require assessees claiming deduction under clause (b) of sub section (1B) of section 10A to furnish, with the return of income, particulars of amounts of eligible profits credited to the Special Economic Zone Reinvestment Allowance Reserve Account, amounts withdrawn (distinguished by use for eligible purposes), the net outstanding balance, and detailed disclosures of new plant and machinery purchased from such withdrawals, together with a verification by the proprietor/partner/director.

Tariff amendment adds HSN-aligned entries with specified central excise rate taking effect from the new schedule.
Inserts tariff lines 2404 11 00 and 2404 19 00 after serial number 26 of Notification No. 03/2019-Central Excise, describing both as "All goods" with an excise rate of 0.5%. The amendment aligns the schedule with HSN 2022 and takes effect from 1 January 2022 under section 5A(1) of the Central Excise Act, 1944.

GST notification amendment substitutes specified tariff codes and takes effect on January first, twenty twenty-two.
The Government, under section 11 of the Karnataka Goods and Services Tax Act, 2017, amends Notification (21/2018) by substituting the entry in column (2) against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the amendments take effect from 1 January 2022.

GST Schedule Amendments revise tariff entries and add branded tender coconut water branding eligibility conditions.
Amendment revises Schedule entries: substitutes tariff headings at S. No. 22, updates descriptions at S. No. 43B and S. No. 49 to specify certain provisionally preserved vegetables and fresh nuts, omits S. No. 101, and replaces the code for S. No. 141. It inserts S. No. 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable legal claim, subject to conditions in the Annexure.

GST schedule amendments update tariff classifications, inserting and substituting headings to revise taxable product descriptions.
Amends the Karnataka GST notification by substituting, inserting and omitting tariff codes and commodity descriptions across Schedules I-IV (2.5%, 6%, 9%, 14%), including new serial entries, revised product descriptions and specific insertions (such as branded tender coconut water and inhalation products), and sets the operative date as 1 January 2022 for the revised tariff classifications that determine applicable GST treatment.

GST exemption on specified COVID 19 medicines reduces state tax liability for listed drugs under Punjab notification.
Punjab grants temporary state GST relief on specified Chapter 30 medicines for COVID 19: selected biologics and therapies are either exempt from state tax or subject to a reduced state tax rate as listed, with eligibility determined by tariff classification and the concession limited to the notification's stated effective period.

Exemption for welfare distribution: replaces listed food preparation entries with specified welfare items and broadens term to 'goods'.
The notification amends the Table entry at Sl. No. 1 by substituting column (3) with two specified items: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme approved by the Central or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar schemes approved by the Central or any State Government. It also substitutes the words "food preparations" with the word "goods" at both occurrences in column (4).

GST notification amendment adds peppermint and other mint essential oils to notified goods, expanding covered entries under GST.
Amendment inserts a new serial entry (3A) into the Punjab GST notification table adding HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 and specifying essential oils other than citrus - peppermint (Mentha piperita) and certain other mints (spearmint, water mint, horsemint, bergamot oil from mint) - with applicability noted for unregistered and registered persons. The amendment is dated 28 December 2021 and the notification states it shall come into force on 1 October 2021.

Classification of seeds for GST: seeds for sowing specified in schedule entry, excluding seeds for non-sowing uses.
The notification substitutes a schedule entry to classify "Seeds, fruit and spores, of a kind used for sowing" and expressly excludes seeds meant for any use other than sowing, thereby amending the taxable goods list and clarifying the scope of the entry.

GST rate amendments altering classification of specified goods and supplies, changing taxable treatment and effective provisions.
Notification amends prior GST Schedule entries by inserting, substituting and omitting specified goods across the 2.5%, 6%, 9% and 14% rate lists - including tamarind seeds, bio-diesel supplies to oil marketing companies, Pembrolizumab, retrofit kits for disabled vehicles, renewable energy devices, various mineral ores and concentrates, waste plastics scrap, packaging and printed matter classifications, and railway rolling-stock items - and sets the amendments to come into force on 1 October 2021.

Tax exemption expansion for services linked to AFC Women's Asia Cup events and related transport permit services.
Amendment revises the notified exempt services table by inserting "or 12AB" after "12AA" in multiple entries, adding a rescheduling clause for events hosted in India, creating exempt entries for services linked to AFC Women's Asia Cup 2022 (including services by/to the confederation and admission rights) subject to Sports Ministry certification, inserting an exempt entry for granting National Permits for goods carriages, substituting certain year references, omitting one serial entry, and setting the amendments effective from the first day of October, 2021.

GST amendment expands exempted service categories and adds multimodal transport classification, reclassifying admission and IP services.
The amendment modifies the notification's Table and Annexure by inserting and substituting entries: adding "or 12AB" to a charitable entry; creating a distinct entry for temporary or permanent transfer or permitting use of Intellectual Property rights; inserting job-work services in relation to manufacture of alcoholic liquor for human consumption; reclassifying admissions to theme parks, water parks, casinos and certain sporting events into separate taxable entries; substituting a Schedule reference in an Explanation; and adding multimodal transport group classifications.

IEPF Authority share transfer restrictions tightened; funds received for minority shareholders creditable to IEPF after verification.
The amendment restricts transfer or dealings in shares held in the Authority's DEMAT account to returning shares to claimants or transfers under specified sub-rules, and permits the Authority to receive amounts paid on behalf of minority shareholders under section 236 after verifying statutory conditions and company reports, crediting proceeds to a separate Fund ledger; companies must remit such amounts to the specified IEPF account and file Form IEPF-7 within thirty days, while the Authority bears no liability and claimants receive only amounts credited without interest.

Amendment to GST notification updates tariff classification entries for specified goods, effective at the start of the next year.
The State amends a prior GST notification by substituting the TABLE entries: column (2) at S. No. 4 is replaced with "4414" and column (2) at S. No. 29 is replaced with "7419 80"; the amendment shall come into force on the 1st day of January, 2022.

GST schedule amendment updates tariff classifications and adds branded tender coconut water entry while omitting a prior schedule item.
The notification amends the GST schedule by substituting specific HS code entries and descriptions, inserting a new S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand name (subject to annexure conditions), and omitting S. No. 101. The changes include revised descriptions for vegetables and various fresh nuts and a substituted code for S. No. 141. The amendments are effective from the first day of January, 2022.

GST rate schedule amendments redefine goods classifications and descriptions, revising tariff entries and conditions effective January first.
Amendment to the Nagaland GST notification substitutes and inserts tariff entries and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new Sl. Nos, omitted entries and refined HS-code alignments. Revisions cover food and animal-origin products, oils and oilcakes, minerals and ores, tobacco/nicotine inhalation products, machinery and electronic components, aircraft parts and specified industrial goods. The notification sets brand-right conditions for tender coconut water and refines exclusions, with the amendments coming into force on 1 January 2022.

Commencement of SGST amendments: specified amendment sections to come into force on the appointed date by notification.
Appointment of 1 January 2022 as the commencement date for specified amendment provisions of the Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021 by official notification, issued under sub-section (2) of section 1 of the Amendment Act to fix the effective date for the listed operative provisions.

Commencement of TSGST rule provisions notified; specified sub-rules to come into force from the effective date.
The State Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Tripura State Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force with effect from the 1st day of January, 2022, by notification issued under sub-rule (2) of rule 1 and published following Gazette entry dated 26th October, 2021.