Residential renting exemption clarified: proprietors renting personal residences qualify only when rented in personal capacity, not via their business.
The notification amends the exemption entry to state that renting of a residential dwelling to a registered person is exempt where the registered person, being a proprietor, rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship; additionally, serial number 23A and its entries are omitted, effective from the first day of January, 2023.

Reverse charge mechanism: recipient must pay state GST on specified non citrus essential oils supplied intra state.
Amendment specifies certain essential oils other than citrus, including Mentha arvensis, by HS headings and makes the recipient liable to pay State GST under the reverse charge mechanism for intra State supplies; applicability extends to both registered and unregistered recipients. The amendment takes effect on the first day of January, 2023.

GST notification amendment updates feed and pulse-husk classifications, clarifying covered goods and updating Schedule entries.
The notification amends the GST Schedule by substituting the feed entry to cover aquatic feed including shrimp and prawn feed, poultry feed and cattle feed (including grass, hay and straw, supplements and additives, wheat bran and de-oiled cake other than rice bran) and by inserting a new entry for husk of pulses including Chilka and concentrates described as chuni/churi and khanda; the amendment takes effect on the first day of January following publication.

Tax rate amendments: Kerala revises GST schedule descriptions and classifications affecting alcohol, feed residues and beverages.
The Government amends G.O. (P) No.62/2017/TAXES by substituting entries in Schedules I, II and III to refine taxable descriptions: Schedule I (2.5%) defines ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and revises residues from cereals/leguminous plants with specified exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks and mathematical/geometry/colour boxes; Schedule III (9%) covers denatured ethyl alcohol and other spirits while excluding ethyl alcohol supplied for blending with motor spirit. The amendments commence on the first day of January next year.

Odisha GST rules amend registration, require reversal of input tax credit for supplier non-filing, and tighten e commerce reporting.
The Odisha GST Rules amendments revise registration verification and forms, create Rule 37A requiring reversal of input tax credit if a supplier fails to file outward-supply details by specified deadlines with re availment upon supplier compliance, tighten invoicing and e-commerce reporting (including TCS/section 9(5) reporting and consolidated rate-wise tables), establish electronic intimation and seven day remediation under Rule 88C with recovery on non-compliance, enhance refund documentation for unregistered claimants, and introduce appellate withdrawal procedures and corresponding form changes.

Exemption for residential renting clarified to include proprietors renting personal residence and omits a separate notification entry.
The notification inserts an explanation that the exemption for renting of residential dwelling covers services where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its related entries are omitted, with the amendment taking effect from the specified commencement date.

GST amendment on essential oils changes notified classification and tax applicability for specified mint oils.
Amendment substitutes entry 3A in the Schedule to Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate), listing HS codes and specifying essential oils other than citrus-including peppermint and named mint varieties-and states applicability to "Any unregistered person" and "Any registered person", effective from the first day of January, 2023.

GST classification amendment: substituted and inserted Schedule entries for animal feeds and pulse husks, changing taxable descriptions.
The notification amends the Goa GST Schedule by substituting the S. No. 102 entry to specify aquatic, poultry and cattle feeds (including grass, hay, straw, supplements, additives, wheat bran and de-oiled cake other than rice bran) and by inserting a new S. No. 102C covering husk of pulses (including Chilka), concentrates (chuni or churi) and Khanda under headings 2302 and 2309; the amendments take effect from the first day of January, 2023.

GST rate amendments update taxable classifications for ethyl alcohol, agricultural residues, fruit drinks and stationery boxes, effective soon.
The notification amends Goa GST classifications by substituting entries: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises bran and cereal residue descriptions with exclusions; Schedule II revises fruit pulp/juice based drinks (excluding certain carbonated beverages) and substitutes entries for mathematical, geometry and colour boxes; Schedule III redefines denatured ethyl alcohol and spirits while excluding supplies to Oil Marketing Companies or petroleum refineries for blending. The amendments take effect from the first day of January, 2023.

GST notification amendment substitutes tariff entries to define essential oils scope and applicability for registered and unregistered persons.
Amendment substitutes serial number 3A in an Odisha GST notification to list specified HS codes and to define the covered goods as essential oils other than citrus, expressly including peppermint (Mentha piperita) and specified other mint oils; the amendment cites the authority of section 9(3) of the Odisha GST Act and states applicability to both registered and unregistered persons, effective from the stated commencement date.

GST schedule amendment adds aquatic, poultry and cattle feeds and inserts husk-of-pulses entry, altering classifications.
The State Government, invoking sub-section (1) of section 11, amends the Finance Department GST Schedule by substituting the S. No. 102 entry to include aquatic feed (shrimp and prawn), poultry and cattle feeds and specified feed inputs, and by inserting a new entry 102C under tariff headings 2302 and 2309 for husk of pulses (including Chilka), concentrates (chuni or churi) and Khanda, effective from 1st January, 2023.

Exemption for residential rent clarified: limited to proprietors renting personal residence not on account of their business.
Amendment narrows the exemption for renting of residential dwelling to situations where a registered person who is the proprietor of a proprietorship concern rents the dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not on account of the proprietorship concern; additionally, S. No. 23A and its related entries are omitted.

GST rate amendments update taxable entries for ethyl alcohol, feed residues and beverages, altering classification and applicability.
Amendments substitute specific entries in Schedules I, II and III of the Odisha GST notification to reclassify ethyl alcohol supplied for blending with motor spirit, to specify bran, sharps and other cereal residues with stated exclusions, to revise fruit based drink and school supply descriptions, and to exclude ethyl alcohol for blending from the Schedule III denatured spirits entry, thereby changing the taxable classifications that determine applicable GST treatment.

Input tax credit reversal and return mismatch compliance introduce supplier-filing conditions, electronic intimation, payment, explanation and recovery mechanisms.
Input tax credit must be reversed where a recipient has availed credit on supplier-reported invoices or debit notes but the supplier does not file the corresponding GSTR-3B by the prescribed cut-off. Failure to reverse the credit by the stipulated deadline requires payment with interest, while re-availment is allowed after the supplier files the return. A mismatch between GSTR-1 or Invoice Furnishing Facility liability and GSTR-3B liability may trigger electronic intimation in FORM GST DRC-01B, requiring payment with interest or an explanation within seven days; unresolved amounts are recoverable.

Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity for use as own residence.
The amendment clarifies that the exemption for renting of residential dwelling applies where the registered person is the proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not that of the proprietorship concern; additionally, entry 23A and its related entries are omitted.

GST classification of essential oils expanded to include specified mint oils, applying to both registered and unregistered persons.
Amendment substitutes the Sl. No. 3A entry to classify specified essential oils (other than citrus fruit) under the listed tariff descriptions, expressly listing peppermint, other mint oils (spearmint, water mint, horsemint, bergamot), and mentha arvensis, and states applicability to any un-registered person and any registered person.

GST exemption for husk of pulses and certain concentrates added to the state rate schedule, effective next tax period.
The Gujarat GST rate schedule is amended to substitute the feed description at S. No. 102 to cover aquatic, poultry and cattle feeds and related supplements, and to insert S. No. 102C exempting husk of pulses including Chilka, concentrates including chuni/churi, and Khanda; the amendment takes effect from the first day of January following issuance.

GST rate notification amendments revise schedule entries for ethyl alcohol, fruit drinks, residues, and school geometry boxes.
The Uttar Pradesh GST rate notification amends specified schedule entries for ethyl alcohol, bran and other residues, fruit pulp or fruit juice based drinks, and mathematical, geometry and colour boxes. The revised entries also clarify exclusions for certain animal feeds and related products, carbonated fruit beverages, and ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit. The amendments apply from 1 January 2023.

GST exemption schedule amended to expand covered feed items and add pulse husk and concentrate entries.
Further amendments were made to the exemption Schedule under the Uttar Pradesh Goods and Services Tax Act, 2017 in the public interest on the Council's recommendations. The Schedule entry at S. No. 102 was substituted to cover aquatic feed, poultry feed, cattle feed, grass, hay, straw, supplements, additives, wheat bran, and de-oiled cake other than rice bran. A new S. No. 102C was inserted for husk of pulses including chilka, concentrates including chuni or churi, and khanda, with effect from 1 January 2023.

Residential dwelling rent exemption clarified for proprietors using the premises as personal residence, with a related entry omitted.
The Uttar Pradesh GST exemption notification is amended to clarify that exemption for renting of residential dwelling covers cases where a registered person, being a proprietor of a proprietorship concern, rents the dwelling in a personal capacity for use as his own residence, and not on behalf of the concern. S. No. 23A and the related entries are omitted, with effect from 1 January 2023.