Amendment to SGST notification substitutes the listed fly ash product descriptions, altering taxable goods classification.
The notification substitutes the entry in column (3) against serial number 4 of Notification No. 10/2019 State Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", effected under the statutory authority of sub section (2) of section 23 of the Sikkim Goods and Services Tax Act, 2017 and coming into force on 18th July, 2022.

Scope of exemption from registration modified to include fly ash bricks, aggregates and blocks under the GST notification.
The Central Government amends the Table in Notification No. 10/2019-Central Tax by substituting, against the specified serial number, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks," the amendment to come into force on the notification's stated effective date.

Rescission of tax notification withdraws prior GST rate notice, subject to actions taken before rescission.
Rescission of a State Finance Department tax rate notification under the Goods and Services Tax Act withdraws the earlier notification while preserving legal effects of actions or omissions occurring before the rescission; the rescission is given a fixed commencement date to determine its prospective operability.

State GST exemption notification rescission preserves prior actions and omissions while withdrawing the earlier notification prospectively.
The Arunachal Pradesh Government rescinds Notification No. 45/2017-State Tax (Rate) under its statutory exemption power and on the Council's recommendations. The rescission preserves actions already taken and omissions occurring before its commencement, and takes effect on 18 July 2022.

Rescission of concessional GST rate ends lower-rated supply treatment for scientific and technical equipment to publicly funded research institutions.
The Central Government, on the recommendations of the Council and under its rate setting power, rescinds Notification No. 45/2017 Central Tax (Rate) that granted a concessional GST rate on scientific and technical equipment supplied to publicly funded research institutions; the rescission is subject to a savings clause preserving things done or omitted before the rescission and takes effect on the specified commencement date.

Rescission of UTGST rate notification: prior rates revoked, subject to actions taken before rescission from notified date
The Government, exercising statutory authority under the Union Territory GST framework and acting on the Council's recommendation, rescinds Notification No. 45/2017-Union Territory Tax (Rate), subject to a savings clause preserving things done or omitted before rescission; the rescission takes effect on the notified commencement date.

Concessional IGST rate rescinded, ending preferential tax treatment for scientific and technical equipment supplied to public funded research institutions.
Rescission of the concessional Integrated Goods and Services Tax regime for specified scientific and technical equipment supplied to public funded research institutions by withdrawing Notification No. 47/2017-Integrated Tax (Rate). The rescission removes the concessional IGST rate for such supplies, takes effect on the notified commencement date, and preserves actions done or omitted before the rescission.

GST rate amendment: substitution of entry to include fly ash bricks, fly ash aggregates and fly ash blocks effective on notification.
Amendment substitutes, in Notification No. 02/2022-State Tax (Rate) against Sl. No. 1 column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; issued under the State Government's powers and taking effect on the notified commencement date.

GST rate notification amendment substitutes the specified goods entry for fly ash bricks, aggregates and blocks from its effective date.
Arunachal Pradesh substitutes the goods description at serial number 1, column (3), of the State Tax (Rate) Table. The entry now covers fly ash bricks, fly ash aggregates, and fly ash blocks. Made under statutory powers in the Arunachal Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the substitution takes effect on 18 July 2022.

Concessional IGST on fly ash bricks, aggregates and blocks follows a non availment of input tax credit condition.
The notification amends the earlier IGST rate notification by substituting the table entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby clarifying the concessional IGST treatment for interstate supplies of these fly ash products, subject to the condition that input tax credit is not availed.

UTGST rate amendment substitutes specified fly ash products in the taxable schedule, altering applicable rate entries.
Amendment to the UTGST rate notification substitutes the entry against Sl. No. 1 in the Table, replacing the column (3) description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under the powers conferred by the UTGST and CGST legislation and comes into force on the 18th day of July, 2022.

Concessional rate on intra state supply of bricks revised to specify fly ash products, subject to non availment of ITC.
Amendment narrows concessional rate eligibility for intra state brick supplies by substituting the relevant notification entry to specify "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and conditions the concessional rate on non availment of input tax credit; the change modifies Notification No. 02/2022 Central Tax (Rate) and comes into force as stated in the notification.

GST rate amendment adds specific vegetable oils and certain solid fuels to the notified tariff entries under state GST.
The notification amends the Sikkim GST rate schedule by substituting the reference "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA, and inserting new serial entries 1A-1O listing specific tariff headings for various edible vegetable oils, related vegetable fats and preparations, and specified solid fuels (coal, lignite and peat). The amendment is issued under the proviso to sub section (3) of section 54 of the Sikkim GST Act, 2017, on the Council's recommendation and comes into force on 18th July, 2022.

Inverted duty structure: expands goods list excluding refund of unutilised input tax credit under section 54(3).
Amendment to Notification No.5/2017 Central Tax (Rate) replaces "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts serials 1A-1O listing specific tariff headings for various vegetable oils, fats, edible preparations and certain solid fuels; these goods are specified as supplies for which no refund of unutilised input tax credit shall be allowed under section 54(3).

UTGST schedule amendment: insertion and renumbering of tariff entries affecting vegetable oils, coal, lignite and peat.
Amendment substitutes "serial numbers 1" with "serial numbers 1AA" in the opening proviso; re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O before that re numbered entry, identifying specified vegetable and fixed oils (and edible preparations) and certain solid fuels (coal, lignite, peat). The notification modifies the schedule of tariff entries in the principal UTGST rate notification and specifies the date the amendment comes into force.

IGST rate notification amendment inserts additional goods headings expanding scope of rate schedule and refund exclusions.
The notification amends Notification No. 5/2017 by substituting the proviso reference, re-numbering S. No. 1 as S. No. 1AA and inserting new serial numbers 1A-1O that list specific tariff headings for various vegetable oils, edible mixtures and preparations, and certain coal, lignite and peat products, thereby modifying the rate table. The amendment is given an effective commencement date.

GST rate amendment replaces the specified table entry's tax rate for the notified supply, effective from the government's notified date.
The State Government amends Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 with a new tax rate; the amendment is made on the recommendations of the Council and is to come into force on the government-notified commencement date, as notified by the Commercial Taxes Division, Finance Department.

Concessional IGST rate change increases levy on specified inter State supplies, taking effect in mid July.
Amendment by Notification No. 08/2022 substitutes the rate shown in column (4) of the Table against serial number 1 in Notification No. 3/2017 Integrated Tax (Rate), increasing the concessional IGST rate for specified inter State supplies; the change is promulgated under the Integrated GST Act and comes into force on the 18th day of July, 2022.

UTGST rate revision substitutes the prescribed rate for the listed entry, altering Union Territory tax liability effective mid-July.
Amendment substitutes the entry in the TABLE against Serial No. 1, column (4) of Notification No. 3/2017-Union Territory Tax (Rate) with 6%, effected by Notification No. 08/2022 under section 8(1) of the Union Territory GST Act, and coming into force on 18 July 2022.

Concessional CGST rate revised for supplies to exploration and production, amendment substitutes higher rate in existing notification.
The Central Government, on the recommendation of the Council, amends Notification No. 3/2017 Central Tax (Rate) by substituting the rate entry in column (4) against the specified serial number in the Table, thereby altering the concessional CGST treatment for supplies to exploration and production; the amendment is made by Notification No. 08/2022 Central Tax (Rate) dated 13 July 2022 and comes into force on 18 July 2022.