GST rate amendments for transport and clinical services; GTA forward-charge option instituted with annual declaration requirement.
Amendments revise rate schedule entries to reclassify passenger and goods transport services (including ropeways and GTA services), add a clinical-establishment room-charge entry and bio-medical waste treatment services, and clarify that input tax credit for specified supplies must not have been taken. The notification inserts an Annexure V form creating an annual option for GTAs to elect forward charge taxation for GTA services by filing a declaration before the financial year, with the option binding for that year and transitional deadlines for the 2022-2023 year.

GST rate changes for transport and health services restrict input tax credit and add GTA option to pay forward charge.
Amendment revises Odisha GST entries to change rates and credit eligibility: ropeway passenger and goods transport and specified clinical establishment room charges are placed at a lower rate with input tax credit on goods (and where specified, goods and services) denied; other passenger and goods transport services and supporting transport services are assigned different rates. GTAs may exercise an annual option via Annexure V to pay GST under forward charge at the lower rate but, if opted, cannot claim input tax credit on inputs; the form, filing deadline and a special deadline for the 2022-2023 year are prescribed.

GST exemption amendments narrow service exemptions, add postal and tour-operator carve-outs, and clarify residential rental and healthcare exclusions.
Amendments recalibrate GST exemptions on services by textual deletions, substitutions and insertions in the notification Table: removing specified phrase-based exemptions (including certain postal, insurance and agency services), excluding rental of residential dwellings to registered persons, restricting an economy-class air travel exemption to specified airports, introducing exempt storage/warehousing for specified agricultural goods, adding low-weight Department of Posts items as exempt, and creating a proportionate exemption for tour operator services supplied to foreign tourists for services performed outside India with a 50% cap and day-counting rule.

Rescission of GST notification: State revokes prior notification while preserving actions taken before rescission.
The State government, on the recommendation of the tax council and invoking its delegated GST rulemaking authority, rescinds the earlier November 2017 State notification, withdrawing its prospective effect while preserving legal consequences for acts done or omissions made before the rescission and incorporating a savings clause for prior actions.

Composition scheme amendment updates listed goods to include fly ash bricks, fly ash aggregates and fly ash blocks.
Operatively, the notification substitutes the Table entry at serial number 4, column (3) of the earlier composition-scheme notification with a new entry listing: Fly ash bricks; Fly ash aggregates; Fly ash blocks, thereby amending the catalogue of goods associated with that serial number under the composition scheme.

Refund denial of unutilized input tax credit expanded to include specified vegetable oils and certain solid fuels under GST.
Amendment updates the Odisha GST notification to prohibit refund of unutilized input tax credit for specified supplies by substituting and re numbering serial entries and inserting serials 1A-1O listing particular tariff items. The inserted entries cover numerous vegetable and seed oils and their fractions and preparations, and certain solid fuels including coal, lignite and peat, thereby making these goods explicitly subject to the no refund rule under the proviso to the refund provision.

Concessional GST rate revised for specified entry, changing the rate set in the earlier notification.
The State Government, exercising powers under section 11 of the Odisha GST Act, amends the earlier finance department notification by substituting the entry in column (4) against Serial No. 1 of the TABLE with the entry "6%", thereby revising the concessional tax rate for that specified table entry.

Concessional rate for intra state brick supplies adjusted by substituting listed items, retaining condition of no input tax credit.
The State Government amends Notification No. 8512-FIN-CT1-TAX-0001/2022 by substituting the Table entry against Serial No. 1, column (3), which formerly read "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment relates to the concessional GST rate applicable to intra state supply of bricks subject to the condition of not availing Input Tax Credit, issued under powers conferred by the Odisha GST Act and on the recommendation of the GST Council.

Pre-packaged and labelled exemption restricted: Schedule revisions limit GST exemptions to goods not pre-packaged and labelled.
The notification narrows Schedule exemptions by substituting ", other than pre-packaged and labelled" for multiple Schedule entries and omitting certain serials, thereby limiting exemptions to goods not pre-packaged and labelled. The Explanation is amended to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring packages or labels to bear declarations mandated by that Act and its rules.

GST rate amendment adds a new schedule, reclassifies tariff entries and defines "pre-packaged and labelled" goods.
The State Government amends the Odisha GST notification to insert Schedule VII with a lower rate for specified goods, revise opening clauses and multiple schedule entries, substitute numerous tariff descriptions to identify items as "pre-packaged and labelled", insert and omit specific serial entries across Schedules I, II, III and VI, and redefine ''pre-packaged and labelled'' by reference to the Legal Metrology Act, 2009, thereby reclassifying and clarifying taxable goods and their applicable schedules.

Rescission of notification withdraws a prior State tax rate notification, subject to statutory savings for prior actions.
The Governor of Himachal Pradesh, on the Council's recommendations and exercising statutory rescission authority, withdraws Government Notification No. 45/2017-State Tax (Rate) (15 November 2017). The rescission preserves actions taken or omitted prior to rescission and becomes effective on 18 July 2022, with reference to the original publication of the rescinded notification.

State GST rate amendment: substituted taxable description to include fly ash bricks, fly ash aggregates and fly ash blocks.
Substitutes the table entry against Sl. No. 1, column (3) of Notification No. 02/2022 State Tax (Rate) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" pursuant to powers under sub section (1) of section 11 and sub section (1) of section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017; the amendment takes effect on the 18th July, 2022 by Notification No. 10/2022 State Tax (Rate).

GST rate notification amendment inserts additional tariff entries for specified vegetable oils and fuels, altering serial numbering.
The notification amends the Puducherry GST (Rate) schedule by substituting "serial numbers 1" with "serial numbers 1AA", renumbering original S. No. 1 as S. No. 1AA, and inserting serial entries 1A-1O listing specified edible vegetable oils and their fractions (headings 1507-1518) and solid fuels (headings 2701-2703); it is made under the proviso to sub section (3) of section 54 of the Puducherry GST Act and comes into force on 18th July, 2022.

GST rate amendment replaces the prior table entry in the earlier notification, taking effect in mid July.
The Puducherry GST notification amends G.O. Ms. No. 3/2017 by substituting the entry in column (4) of the TABLE against serial number one with "6%", under the authority of the Puducherry Goods and Services Tax Act, 2017, and states that the amendment comes into force on 18th July 2022.

Pre-packaged and labelled classification revised, excluding such packaged goods from specified GST schedule entries and redefining packaging obligations.
The notification amends Schedule entries by substituting language to exclude goods that are "pre-packaged and labelled" from specified entries, rewords certain dairy and sugar/jaggery entries to apply only to non-pre-packaged and non labelled variants, omits particular serial numbers and entries from the Schedule, and replaces the Explanation's clause (ii) with a Legal Metrology-based definition of "pre-packaged and labelled" requiring statutory package or label declarations.

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.