GST rate amendment creates a new lower slab and revises goods classification and packaging requirements under GST.
Notification amends multiple Puducherry GST schedules by inserting a new 0.75 per cent schedule, reclassifying and substituting numerous tariff entries to emphasise the qualifier "pre-packaged and labelled", adding and omitting specified goods across Schedules I, II, III and VI, and adopting the Legal Metrology Act, 2009 definition of "pre-packaged commodity" for GST classification; the changes take effect from the stated commencement date.

Option to pay tax on GTA services clarified: registered suppliers must issue invoices with declaration to qualify for exclusion.
The notification amends the Puducherry GST (Rate) table to omit the exclusion phrase concerning non-payment of State tax and adds a proviso that the entry does not apply where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure-III declaration on the invoice.

GST rate amendments redefine exempt and nil-rated services, including postal, tour operator and healthcare accommodation provisions.
Amendments to the Puducherry GST rate notification alter the schedule of exempted and nil-rated services by omitting, substituting and inserting specified entries, including a nil-rated entry for certain Department of Posts services, an express entry for storage and warehousing of cereals, pulses, fruits and vegetables, a tour operator exemption for services partly performed outside India for foreign tourists with a proportionate-days or fifty-percent limitation and related day-counting rules, an exception to residence exemption when rented to a registered person, deletions of multiple serial entries, insertion of a proviso excluding certain hospital room charges from an entry, and specified clarifications for training/coaching services.

Goods Transport Agency option clarified under GST allowing forward-charge election and related input tax credit conditions.
The notification amends the Puducherry GST rate schedule to reclassify and set rates for various transport and health care services, restrict input tax credit where credit has not been taken for specified ropeway, renting and clinical establishment room services, and clarifies Goods Transport Agency treatment by prescribing a forward charge election procedure via Annexure V, including conditions on input tax credit when GTA opts to pay tax and transitional filing guidance.

GST notification amendment substitutes entry to include fly ash products in GST schedule for concessional classification.
Amendment to a GST notification substitutes the TABLE entry for serial number four to read Fly ash bricks; Fly ash aggregates; Fly ash blocks, changing the notified classification of those products; the change is made under the proviso to sub-section (1) of the GST Act provision and takes effect on the specified July 2022 commencement date.

Rescission of tax notification withdraws a prior GST notification, with prospective effect and savings for prior acts.
Rescission of an earlier notification under the Puducherry Goods and Services Tax Act, 2017 is effected by the Lieutenant Governor on recommendations of the Council, withdrawing G.O. Ms. No. 45/2017 Puducherry GST (Rate), dated 14th November, 2017; the rescission preserves actions or omissions done before rescission and specifies its date of commencement.

GST rate notification amendment replaces listed fly ash products entry, altering taxable classification under state GST framework.
The state GST rate notification substitutes the Table entry at Sl. No. 1, column (3) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the powers of sub-section (1) of section 11 and sub-section (1) of section 16 of the Goods and Services Tax Act; the amendment takes effect on the 18th day of July, 2022, thereby altering the classification of those fly ash building materials in the GST rate schedule.

Notification amendment for classification of fly ash building materials alters GST applicability under state law.
Amendment of a state GST notification substitutes the Table entry against serial number 4 to specify the taxable items as Fly ash bricks; Fly ash aggregates; Fly ash blocks, under the proviso to sub section (1) of section 10 of the Rajasthan Goods and Services Tax Act, 2017, with the amendment taking effect on the stated commencement date.

Notification amendment: substitution clarifies GST classification for fly ash bricks, aggregates and blocks, effective shortly.
Acting under the power conferred by sub section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017, the State Government substitutes the entry in column (3) against serial number 4 of the earlier notification with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment was notified July 16, 2022, and is to come into force on July 18, 2022.

Rescission of State GST notification: notification withdrawn with savings for prior actions and set to come into force.
State Government notification rescinds an earlier Government of Rajasthan notification under the Rajasthan Goods and Services Tax framework on the Council's recommendation, withdrawing that prior notification while preserving things done or omitted before rescission, and specifying a commencement date for the rescission.

GST notification amendment substitutes description of fly ash products, changing taxable enumeration and taking effect on commencement.
The notification amends the earlier Rajasthan GST notification by substituting, against Sl. No. 1, column (3) in the Table, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The change is effected under the powers of sub-section (1) of section 11 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017, and the amendment takes effect on 18th July, 2022.

GST notification amendment updates taxable goods list to add vegetable oils and solid fuels and renumber entries accordingly.
The State Government amends a prior SGST notification by substituting "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA and inserting serial entries 1A-1O listing specified tariff headings for various vegetable oils and oil fractions and for solid fuels (coal, lignite, peat); the amendment takes effect on the stated commencement date under the powers of the Rajasthan Goods and Services Tax Act, 2017.

GST rate amendment updates State tax entry for specified item, effecting a revised rate and new commencement date.
Under the Rajasthan Goods and Services Tax Act, 2017, the State Government amends the earlier notification by substituting the entry in column (4) against S. No. 1 in the TABLE with 6%, and states that this substitution shall come into force on the 18th day of July, 2022.

Pre-packaged and labelled: narrows GST exemption scope by substituting qualifying language and adding Legal Metrology definition.
Amendment substitutes the qualifying language in multiple Schedule entries to uniformly exclude goods that are "pre-packaged and labelled," revises specific entries (including dairy products, jaggery and khandsari sugar, murki), omits certain serial-numbered entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requiring prescribed package or label declarations.

GST rate amendment adds new taxable category and clarifies 'pre-packaged and labelled' definition under Legal Metrology.
The Rajasthan SGST notification amends rate schedules by inserting a 0.75 per cent category in Schedule VII, substituting the qualifier "pre-packaged and labelled" for numerous listed goods across Schedules I-III, adding and omitting specific tariff entries (including dairy products, jaggery, puffed rice, ostomy appliances, leather items, maps, solar water heaters, pumps, agricultural and dairy machinery, e waste), revising Schedule VI stone and diamond descriptions, and defining "pre-packaged and labelled" with reference to the Legal Metrology Act.

Tax treatment for GTA services: option to pay under forward charge requires invoice declaration and specified registration.
The notification amends the State GST table: it removes a limiting phrase in serial 1 and adds a proviso excluding the entry where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging Central Tax at applicable rates, and has made the declaration prescribed in Annexure III. It also inserts entry 5AA for renting of residential dwelling to a registered person and inserts Annexure III prescribing the declaration text.

GTA option to self-pay GST allowed with pre-year declaration; affects input tax credit entitlement and applicable rates.
The notification amends Rajasthan SGST classifications and rates for transport and healthcare services, inserts ropeway passenger and goods transport as distinct taxable services with a reduced rate and no input tax credit for goods used, and establishes a regime permitting Goods Transport Agencies to opt to pay GST under forward charge for a financial year by filing Annexure V within a prescribed pre year deadline; exercised options are locked for one year and transitional filing dates for 2022-2023 are provided.

Registration suspension revocation on filing pending returns; new GST refund, interest, invoice and electronic payment procedures introduced.
Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified.

Limitation period extension for GST assessments and refund claims: interruption of pandemic period affects issuance and filing timelines.
Extends the time limit for issuance of assessment and recovery orders for tax short-paid, not paid, or wrongfully availed input tax credit for the 2017-18 tax period until the notified extended cutoff, and excludes the pandemic interruption period from computation of limitation for issuance of orders related to erroneous refunds and for filing refund applications, with retrospective effect to the start of the excluded period.

Extension of late fee waiver for delayed GSTR-4 filing; state notification substitutes the prior deadline to extend relief.
Extension of the waiver of late fees for delayed filing of Form GSTR-4 by substituting the original cutoff date in the fifth proviso of the earlier notification with a later date, thereby extending the period during which taxpayers may claim the late fee waiver; the amendment is issued by state finance department notification under the Act and effected by textual substitution.