GST rate schedule amendment adds concessional provision for low-value footwear and omits prior entry, effective from start of year.
The notification omits serial number 225 from Schedule-I (2.5%) and inserts, in Schedule-II (6%) after serial number 171, a new serial 171A1 classifying footwear of sale value not exceeding Rs.1000 per pair. The amendment is made under the Jammu and Kashmir GST Act, 2017, supersedes S.O. 415 of 9th December, 2021, and is deemed effective from 1st January, 2022.

Aadhaar authentication requirement for registered taxpayers now mandatory for specified refund and revocation filings and bank account linkage.
Aadhaar authentication is mandated for specified categories of registered persons to be eligible to file applications for revocation of cancellation of registration, for filing refund applications, and for claiming refund of integrated tax on exported goods; where Aadhaar is not yet assigned specified alternative identity documents and an Aadhaar enrolment ID slip must be furnished and authentication completed within a statutory period. Bank accounts for refund credits must be in the applicant's name and obtained on the applicant's PAN, with PAN-Aadhaar linkage required for proprietors.

Amendment to GST applicability clause adds a new sub section, making the change retrospective to a prior effective date.
Amendment inserts the words Sub Section (6A) or into the first paragraph of the earlier notification after "hereby notifies that the provisions of", effected under the authority of Sub Section (6D) of Section 25 of the Jammu and Kashmir Goods and Services Tax Act, 2017 on the recommendations of the Council, and declared to be effective retrospectively from an earlier specified date.

Amendment to GST service descriptions narrows recipient categories to Union Territory or local authority, altering associated conditions.
The notification narrows eligible recipients by substituting "Union Territory, a local authority, a Governmental Authority or a Government Entity" with "Union Territory or a local authority" for specified items in the Table against serial number 3, and omits the conditions in column (5) for those items; the amendment is effective from 1 January 2022 and supersedes an earlier notification.

GST notification amendment substitutes tariff codes in a prior schedule, making those changes effective retrospectively.
The government amends a prior GST notification by substituting two tariff code entries in its table: replacing the fourth entry's column with "4414" and the twenty-ninth entry's column with "7419 80"; the amendment is declared to be effective retrospectively from the first day of January, 2022.

Restaurant service and motor vehicle tax notification amended to expand covered supplies and define specified premises for hotel accommodation.
Assam State tax notification amends the GST rate notification to expand the vehicle-related reference to include motor cycle, omnibus and any other motor vehicle, and to insert a new category covering restaurant service other than services supplied by restaurants or eating joints located at specified premises. The explanation is revised to align vehicle definitions with the Motor Vehicles Act, 1988, and a new definition of specified premises is introduced for hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The notification takes effect from 1 January 2022.

Assam State GST exemption amendment narrows service entries and excludes certain electronic commerce operator supplies from listed provisions.
Assam State GST notification amends the services table in the existing rate notification by omitting the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A. It also inserts provisos at serial numbers 15 and 17 stating that the relevant items do not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017. The amendment is effective from 1 January 2022.

GST rate notification amendment narrows service descriptions, removes related conditions, and excludes dyeing or printing services for textiles.
Amendments to the Assam Goods and Services Tax rate notification narrowed the service description against serial number 3 by substituting references to Governmental Authority and Government Entity with only Union territory or local authority, and omitted the related condition entries for specified items. The textile-related entry against serial number 26 was also amended to exclude services by way of dyeing or printing of the specified textile and textile products.

Assam GST textile rate revisions reshape tariff entries across woven fabrics, yarns, made-up goods, and footwear.
Assam GST rate notification further amends the state tax schedule by omitting selected entries and inserting new tariff-based entries for woven fabrics, yarns, staple fibres, textile accessories, knitted or crocheted goods, made-up textile articles, worn clothing, rags, scrap, and footwear. It also revises existing textile entries across Schedules I, II and III and gives the amendments effect from 1 January 2022, unless otherwise stated.

GST jurisdictional officer framework is restructured through additions, deletions and modifications for intelligence, enforcement, research and mobile squad functions.
Jurisdictional officer designations under the Gujarat Goods and Services Tax Act, 2017 are restructured through amendment of the existing officer-jurisdiction table. New posts are inserted for the Economic Intelligence Unit, research functions, Economic Offence Wing, mobile squads, and enforcement divisions, including enforcement arrangements for Vapi and Division 12, Gandhidham. Earlier enforcement-research, mobile-squad and specified enforcement posts are deleted, while entries relating to enforcement-research State Tax Officers and Enforcement Division 11, Junagadh, are modified.

Rate of exchange determination sets official currency conversion rates for imports and exports effective early February, superseding prior notification.
The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, prescribes official exchange rates for specified foreign currencies for customs purposes, superseding the prior notification of 20 January 2022. The rates in annexed Schedules I and II apply from 4 February 2022 for import and export goods, with Schedule I listing per unit rates for major currencies and Schedule II listing rates per 100 units for certain currencies.

FinTech grant framework supports product development, sandbox testing, sustainable finance, acceleration and listing subject to eligibility and milestones.
Eligible FinTech entities may receive grants for product development, proof-of-concept activities, sandbox experimentation, sustainable-finance solutions, accelerator capacity-building and listing support. Applications undergo eligibility and regulatory due diligence, including KYC-AML, disclosure and corporate-governance compliance, followed by Evaluation Committee recommendations and grant-specific sanction conditions. Disbursement is linked to agreed milestones and ordinarily made on a reimbursement basis. Recipients must operate from the IFSC during relevant programmes, meet applicable incorporation and authorisation requirements after successful completion, and comply with end-use and implementation restrictions.

Commencement of GST amendment provisions: specified sections appointed to commence on a nominated date to take effect.
The Governor, under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appoints the 1st day of August, 2021 as the date on which the provisions identified as section 35 at Sl. No. 4 and section 44 at Sl. No. 5 of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force.

Commencement of Section 50 appointed; provisions take effect from 1 June 2021 under Assam GST Act.
The State appointed 1 June 2021 as the date on which the amended provision identified as section 50 at Sl. No. 6 of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force, invoking the power to appoint commencement dates under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 by a notification issued by the Finance (Taxation) Department.

GST classification change alters schedule entries, omitting one item and adding low-value footwear to another rate.
The State Government amends GST schedule entries by omitting a specified entry from Schedule I and inserting a new serial entry in Schedule II classifying footwear of sale value not exceeding the specified threshold per pair under a distinct entry number; the amendment supersedes the earlier departmental notification and takes effect from the stated commencement date.

Amendment to GST notification narrows eligible service recipients to union territory or local authority, removing broader government entity references.
The state GST notification narrows eligible recipients in specified service descriptions by replacing broad references to "Governmental Authority" and "Government Entity" with "Union territory or a local authority" in multiple table items, and omits the corresponding conditions entries for those items; the amendment supersedes an earlier departmental notification and takes effect on the stated commencement date.

Amendment to GST notification updates tariff code entries and takes effect on 1 January 2022.
Amendment substitutes specified tariff code entries in an existing GST notification under Section 11(1) of the Madhya Pradesh Goods and Services Tax Act, 2017: S. No. 4 (column (2)) is replaced with "4414" and S. No. 29 (column (2)) is replaced with "7419 80" in notification No. F A-3-23-2018-1-V(69). The amendment takes effect on 1 January 2022 and is issued on the recommendation of the Council.

Tariff classification amendments: substitution and insertion of HS codes and descriptions altering GST treatment for specified goods.
The notification amends the Madhya Pradesh SGST Schedule by substituting commodity codes and product descriptions at specified serial numbers, omitting one prior entry, and inserting a new entry 97A for tender coconut water not in unit containers that qualifies only when bearing a registered brand name or an enforceable brand right, subject to annexure conditions; the amendments take effect from 1 January 2022.

GST schedule amendments revise tariff entries and product classifications, changing descriptions and adding new taxable categories.
Amendments substitute, insert and omit specific tariff headings and descriptive entries across Schedules I-IV of the Madhya Pradesh SGST notification, revising product classifications (including foodstuffs, fats and oils, aircraft and parts, machinery, electronic components, ores and concentrates, and certain tobacco/nicotine products) by textual replacement of serial numbers, HS codes and column descriptions, and by adding new Sl. Nos. with corresponding headings, thereby altering the descriptive scope of goods subject to the stated GST rate bands.

Input tax credit conditions tightened requiring supplier filing and GSTR-2B communication before credit can be claimed.
Amendments condition claiming input tax credit on supplier furnishing of outward supply details and communication via FORM GSTR-2B; extend filing deadlines for the 2020-2021 annual return and reconciliation statement; require attested invoice copies for refunds where the applicant's Unique Identity Number is missing; shorten certain detention/seizure timelines; introduce procedures for penalty recovery by sale of detained or seized goods or conveyance by auction with specified notice, bidding, payment and transfer processes; prescribe prioritized appropriation of sale proceeds; and revise attachment and objection forms and related procedural cross-references.