Tariff value fixation: revised values for edible oils, brass scrap, areca nut, gold and silver take effect replacing prior tables.
Notification amends the principal Customs (N.T.) notification by substituting TABLE 1, TABLE 2 and TABLE 3 with revised tariff values for specified imports-listing values for edible oils, brass scrap, areca nuts, and defined categories of gold and silver-and makes the substitution effective from the stated commencement date for customs import valuation purposes.

Covered service categories now include broader vehicle references and restaurant services excluding specified premises under GST.
Goa SGST treatment of listed supplies under section 9(5) is amended by expanding vehicle references in clause (i). Restaurant service, other than restaurant or eating-joint services supplied at specified premises, is added as clause (iv). Specified premises are premises providing hotel accommodation where the declared tariff of any unit exceeds seven thousand five hundred rupees per unit per day or equivalent. These amendments take effect from 1 January 2022.

GST service-entry amendments narrow governmental entity references and exclude specified electronic commerce operator supplies from listed entry conditions.
Goa Goods and Services Tax service-entry amendments remove references to a Governmental authority or Government Entity from the descriptions of services at serial numbers 3 and 3A. Conditions in items 15(b), 15(c) and 17(e) do not apply to supplies made through an electronic commerce operator where the supplies are notified under the reverse-charge mechanism. The changes take effect from 1 January 2022.

Service descriptions are narrowed, while textile dyeing and printing are expressly excluded from specified coverage.
Goa SGST service-rate table amendments revise specified serial number 3 service descriptions by limiting the referenced recipients to a Union territory or local authority and omitting the related conditions. Serial number 26 is also amended to exclude dyeing or printing services relating to specified textile and textile products from the relevant coverage. These changes apply from 1 January 2022.

Textile GST classification recasts coverage of yarns, fabrics, made-up articles and footwear subject to a sale-value ceiling.
Schedule II (6%) is recast through deletion of identified entries and insertion or substitution of granular tariff-heading descriptions. Added classifications cover woven fabrics of silk, wool, cotton, flax, jute and other vegetable fibres; man-made filament and staple-fibre yarns, threads, tow, waste and fabrics; and knitted or crocheted fabrics. Schedule II also covers specified made-up textile articles and footwear subject to a per-pair sale-value ceiling. The amendments take effect on 1 January 2022 unless otherwise stated.

GST notification amendment expands vehicle definitions and includes restaurant services excluding high tariff hotel premises from exemption.
The State GST rate notification is amended to expand vehicle-related wording to include motor cycle, omni bus and any other motor vehicle; to add restaurant services except those supplied at specified premises; to revise Explanation item to reference additional Motor Vehicle Act clauses; and to define specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day. The amendment is effective from 1 January 2022.

Electronic commerce operator exclusion: specified service descriptions amended to exempt services supplied via e-commerce operator.
The amendment deletes the phrase or a Governmental authority or a Government Entity from two service descriptions and inserts provisos stating that certain listed items shall not apply to services supplied through an electronic commerce operator notified under the GST law; the amendment takes effect from 1 January 2022.

State tax notification amendment narrows eligible public entities and excludes dyeing or printing services from concession.
The notification amends the State Tax (Rate) table by substituting wording in Description of Service for specified items at serial number 3-removing references to Governmental Authority and Government Entity and substituting "Union territory or a local authority"-and by omitting the corresponding Condition entries; and by inserting an exception in serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products. The amendment is effective from 1 January 2022.

GST rate schedule amendments reclassify textile and related goods, altering applicable State GST entries and descriptions.
Amendment revises the State GST rate notification by omitting specific entries from Schedule I (2.5%), removing, inserting and rewording numerous tariff items in Schedule II (6%)-principally textile, yarn and fabric classifications-and omitting specified entries from Schedule III (9%). The changes add multiple new serial numbers and descriptive entries, refine product descriptions for enforcement, and take effect on the notified commencement date.

Partial de-notification of SEZ area permits transfer of land for industrial crude oil terminal after required approvals.
Central Government partial de-notifies a parcel of the Mundra Multi Product Special Economic Zone under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, following the developer's proposal, State Government approval and Development Commissioner recommendation; the de-notified land is to be used for industrial purposes as a crude oil terminal and the notification specifies the survey designation and resultant SEZ area after deletion.

Time limit extension for GST compliances extended for actions falling during pandemic interruption to a uniform closing date.
A proviso is inserted extending any time limit for completion or compliance of actions specified, prescribed or notified under section 171 that fell between 20 March 2020 and 29 November 2020, and remained uncompleted, such that the time limit is extended up to 30 November 2020; the notification takes effect from 1 September 2020 as an amendment to Notification No. 35/2020-State Tax.

Export restriction on agarwood and agar oil imposes annual quotas and documentary conditions for exports.
Export of agarwood (Aquilaria malaccensis) chips and powder and agar oil from artificially propagated sources has been changed from Free to Restricted with annual quotas (25,000 kg for chips and powder; 1,500 kg for agar oil) and requires an export licence supported by a Forest Department attested certificate of origin confirming procurement from registered plantations, a PCCF nominated authority's physical stock verification certificate, a copy of the export order, certified coloured photographs, and an undertaking of CITES compliant harvesting.

Export policy amendment permits an additional NP/NPK manufacturer to freely export its own products under existing policy conditions.
The Export Policy for fertilisers is amended to add M/s Universal Crop Protection to List 'C' of Note 1 under the Export Licensing Note of Chapter 31 (ITC(HS)), thereby authorising that manufacturer to freely export its own NP/NPK products subject to the existing ITC(HS) Export Policy conditions.

GST exemption on COVID-19 medicines reduces state tax on specified drugs until end of year for emergency treatment.
The notification exempts state GST on specified COVID-19 medicines by limiting state tax to the rate specified for each listed item, with some drugs subject to a nil rate and others to a reduced 2.5 per cent rate; the measure applies to goods identified by tariff classification and is effective from 1 October until 31 December of the year stated.

GST rate amendment: substitution of specified food-related entries and replacement of 'food preparations' with 'goods'.
The notification substitutes the Table entry at S. No. 1: (a) food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. It further replaces the term "food preparations" with "goods" in column (4). The amendment is effective from the first day of October, 2021.

GST rate amendment adds specified mint essential oils to the taxable schedule, covering both registered and unregistered suppliers.
The State GST rate notification is amended by inserting serial no. 3A listing HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 to cover peppermint (Mentha piperita) and other mint essential oils (spearmint, water mint, horsemint, bergamot-type). The insertion applies to supplies by any unregistered person and any registered person and is effective from 1 October 2021.

Tax rate amendment for seeds used for sowing substitutes the Schedule entry and limits coverage to sowing use seeds retroactively.
Amendment substitutes the Schedule entry to classify seeds under tariff heading 1209 as "Seeds, fruit and spores, of a kind used for sowing," with an explanation excluding seeds meant for any use other than sowing, issued under section 11(1) of the Jharkhand Goods and Services Tax Act, 2017, and linked to the principal State Tax (Rate) notification and its prior amendment.

GST rate amendments modify taxable goods lists, insertions and omissions, and adjust treatment for renewable energy supplies.
The notification amends the State GST rate schedules by inserting, substituting and omitting specified tariff entries: Schedule I (2.5%) adds tamarind seeds (not for sowing), biodiesel for OMC blending, an oncology drug and retrofit kits for disabled vehicles; Schedule II (6%) clarifies bio-diesel treatment, omits several entries and adds renewable energy devices with a 70/30 value apportionment explanation; Schedule III (9%) adds ores, waste plastics, packing and printed matter categories and rail rolling stock classifications; Schedule IV (14%) adds carbonated fruit beverages. Effective date: 1st October 2021.

GST return furnishing relief lets companies file GSTR-3B and GSTR-1 using EVC during the transitional filing window.
A proviso to the Delhi GST Rules allows registered persons under the Companies Act to furnish returns under section 39 in FORM GSTR-3B and outward-supply details under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided such filings are verified through an electronic verification code (EVC) during the specified transitional period.

GST rate amendment: specified services for AFC Women's Asia Cup and related transport and admission services made nil-rated.
Amendment to the Jharkhand State Tax (Rate) notification inserts and deletes schedule entries, adds "or 12AB" to certain exemption references, creates nil-rate entries for services related to the AFC Women's Asia Cup (subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports), and introduces nil-rate entries for admission rights to AFC Women's Asia Cup events and for granting national permits to goods carriages; it also substitutes a referenced year and adjusts percentage wording. The notification is effective from 1 October 2021.