GST rate notification amendments revise goods classifications, renewable energy devices, bio-diesel, minerals, railway items, and carbonated beverages.
Amends the Assam GST goods rate notification to align the State tax schedules with the recommendations of the 45th GST Council meeting. The amendments insert, substitute, and omit specified goods across the 2.5%, 6%, 9%, and 14% schedules, including renewable energy devices, bio-diesel supplied to Oil Marketing Companies, mineral ores and concentrates, printed matter, railway equipment, and carbonated beverages of fruit drink or with fruit juice. The notification is stated to have effect from 1 October 2021.

E-verification deadline shortened to thirty days after electronic transmission, late verification treated as delayed filing with consequences.
For returns electronically transmitted on or after the notification's effective date, taxpayers must complete e-verification or submit form ITR V within thirty days of transmission; if done within thirty days the transmission date is the date of furnishing, but if done later the verification date is treated as the furnishing date and late-filing consequences apply. Returns transmitted before the effective date remain subject to the earlier extended period. ITR V must be dispatched by speed post to the Centralised Processing Centre, and the date of dispatch is used to determine compliance with the thirty-day requirement.

Marine aids to navigation dues prescribed for vessel categories, with GST applicable and rates effective after thirty days.
Marine aids to navigation dues are prescribed for specified categories of ships, including foreign-going ships, container ships, coastal vessels, sailing vessels, and certain government ships. The schedule sets differing rates or nil dues by vessel class, with GST applicable at the notified rates and the charges taking effect after thirty days from notification in the Official Gazette.

GST notification amendment: substitution clarifies taxable items to include fly ash bricks, fly ash aggregates and fly ash blocks.
Amendment substitutes the entry in column (3) of the TABLE against serial number 4 in Notification No. S.O. 52 (7 March 2019) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," as issued by the Governor on the Council's recommendation and recorded by the Commercial Taxes Department; the notification sets an effective date for the substitution.

GST notification amendment substitutes tariff entry to list fly ash bricks, aggregates and blocks, effective from July.
The commercial taxes notification amends notification No. S.O. 48 (7 March 2019) by substituting, in the table against serial number 4, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under subsection (2) of section 23 of the SGST Act and specifies that the notification shall come into force from 18th July, 2022.

GST treatment of GTA services: registered suppliers opting forward charge must issue tax invoice and declaration.
The notification amends prior APGST notifications to provide that the earlier entry shall not apply where a supplier has registered under the APGST Act and exercised the option to pay tax on Goods Transport Agency services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration. It also removes certain service exclusions and inserts a new entry treating renting of residential dwelling to any registered person as a taxable service.

GST rate amendment: adds new tariff schedule and ties pre-packaged and labelled goods to revised tariff treatment.
The notification amends the State GST tariff schedules by inserting an additional tariff schedule, revising Schedule VI entries for gemstones and synthetic stones, and modifying numerous entries across Schedules I, II, III and VI to add, omit or substitute commodity descriptions-notably qualifying many food and other items as ", pre-packaged and labelled"-and by substituting an Explanation that adopts the Legal Metrology Act definition of "pre-packaged and labelled" for labelling compliance; the amendments take effect from the stated operative date.

GST exemption amendments narrow and clarify service exemptions, add tour-operator relief for foreign tourists performed outside India.
Amendments revise Andhra Pradesh GST exemptions and classifications by omitting certain service descriptions, deleting multiple serial entries, and inserting or substituting specific entries: nil-rated postal items for light envelopes and storage/warehousing limited to cereals, pulses, fruits and vegetables; qualification of residential exemption where the dwelling is rented to a registered person; a defined exemption for tour operator services to foreign tourists for the portion performed outside India with proportionate-day and half-day rules; clarification of training, air travel and healthcare room-charge provisos. The notification is effective from 18th July 2022.

GST classification changes: transport and clinical services reclassified with revised rates and input tax credit limits enforced.
Amendments modify the schedule of taxable services under the Andhra Pradesh GST Act: add and reclassify transport and health related services (including ropeway passenger and goods transport, renting of goods carriage with fuel included, GTA services, and biomedical waste treatment), prescribe revised tax rates for specific service sub items, impose restrictions on input tax credit where lower rates apply, define "clinical establishment" and "health care services," and introduce Annexure V enabling GTAs to opt to pay GST under forward charge for a Financial Year. These changes take effect from 18 July 2022.

External commercial borrowing limits are temporarily enhanced for borrowings raised within the specified eligibility period.
External commercial borrowing limits are temporarily enhanced from USD 750 million or its equivalent per financial year to USD 1,500 million or its equivalent per financial year. The enhanced limit is available only for external commercial borrowings raised up to December 31, 2022.

Late fee waiver for delayed GSTR-4 filing extends compliance relief under the Uttarakhand GST framework.
Late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is waived for the specified period under the Uttarakhand Goods and Services Tax framework. The amendment inserts an additional proviso in the existing notification governing waiver of late fee, and extends relief for returns filed during the stated compliance window.

Rescission of State GST notification under Section 11(1) makes prior provisions ineffective, effective from 18 July 2022.
Amendment rescinds parts of a prior departmental notification by exercise of power under Section 11(1) of the Madhya Pradesh Goods and Services Tax Act, 2017, while preserving actions done or omitted before the rescission; the amendment is deemed to have come into force from the 18th day of July, 2022.

GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, changing taxable goods scope.
Amendment modifies the TABLE entry at serial number 4 by substituting the description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to sub section (1) of Section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017, effective from the eighteenth day of July, 2022, thereby changing the statutory goods classification for that entry.

GST classification of fly ash products revised: substitution of specified product entries alters notified product description and applicability.
Amendment revises the Table entry for serial number 4 by substituting the column (3) description with Fly ash bricks; Fly ash aggregates; Fly ash blocks, effected under the powers of sub-section (2) of Section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017, and made operative from 18th July, 2022.

GST notification amendment substitutes fly ash product entries, altering taxable classification and effective retroactively under state GST provisions.
Amendment substitutes the product description in an existing State GST notification to specify Fly ash bricks, Fly ash aggregates and Fly ash blocks as the entries in the relevant table against the first serial number, thereby changing the notified classification of those construction products under the State GST framework; the amendment is issued under the State's GST powers on Council recommendation and is stated to have retrospective effect from an earlier specified date.

GST rate structure amended to add a new levy on specified goods and standardise the term 'pre-packaged and labelled'.
The notification amends state GST schedules to reclassify, add and omit tariff entries across multiple rate Schedules, substitutes the qualifier "pre-packaged and labelled" in numerous Schedule I entries, inserts a new Schedule VII levy applicable to specified tariff headings, revises Schedule II, III and VI descriptions (including additions for ostomy and orthopaedic appliances, leather categories, solar water heaters, E waste and specific machinery), and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.

Option to pay tax on GTA services allowed when supplier registers and issues invoice with Annexure III declaration.
The amendment permits the GTA entry to be inapplicable where the supplier is registered under the MPGST Act, has elected to pay tax on GTA services under the forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration in Annexure III on that invoice; it also inserts a new taxable entry for renting of residential dwelling to a registered person and adds Annexure III declaration text.

GST exemptions updated to revise covered services, add a tour-operator foreign tourist exemption, and amend postal and healthcare entries.
The notification amends the prior State GST schedule by omitting certain entries and wording, substituting revised descriptions for specific services (including air travel routes and storage/warehousing of selected agricultural produce), inserting Department of Posts entries for low-weight postal items, narrowing residential exemptions where rented to registered persons, confining certain training/coaching exemptions, and introducing a structured tour-operator exemption for services supplied to foreign tourists with proportional allocation rules and examples; a health-care room proviso and the effective commencement are also specified.

Notification amendment adds multiple edible oil and fuel commodity entries and renumbers serials, effective with retrospective operation.
The State Government, exercising powers under the proviso to sub section (3) of the relevant GST provision, amends the prior departmental notification by inserting multiple new commodity entries (notably edible oils and certain solid fuels and peat) with tariff headings, renumbering the original Serial No. 1 as 1AA and inserting serials 1A-1O before it; the amendment is made effective retrospectively from the stated operative date and issued on the Council's recommendation.

Pre-packaged and labelled status limits GST exemption scope, amending schedule entries and defining term under Legal Metrology.
The amendment replaces qualifying phrases in multiple Schedule entries with the qualifier "other than pre-packaged and labelled", substitutes specified product entries, omits certain serial numbers and deletes the word "purified" in one entry; it defines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 declaration requirements and is deemed effective from 18th July 2022.