GST welfare-supply entry expands coverage to fortified rice kernel and replaces food-preparation terminology with goods.
Arunachal Pradesh State GST revises the Serial No. 1 entry for specified supplies distributed through government-approved welfare programmes. The entry covers unit-container food preparations for free distribution to economically weaker sections and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. The related condition replaces "food preparations" with "goods", and the amendments take effect from 1 October 2021.

GST rate amendment: substitutes targeted food-distribution provisions and replaces 'food preparations' with 'goods' under GST law.
Amendment substitutes the entry in column (3) at S. No. 1 to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and directs that in column (4) the words "food preparations" be replaced with the word "goods".

GST rate amendment: goods for free distribution to economically weaker sections and fortified rice kernel for ICDS reclassified.
Amendment to Notification No. 39/2017 substitutes the Table entry at S. No. 1 to specify: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central Government or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. It also substitutes the words "food preparations" with "goods" in column (4). The amendment takes effect from the first day of October, 2021.

IGST rate amendment narrows scope to goods for free distribution and fortified rice kernel supply under approved schemes.
Amendment to the IGST rate notification substitutes S. No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under programmes approved by the Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and substitutes the word "goods" for "food preparations" in column (4). The amendment is made under section 5(1) of the IGST Act and is effective from 1 October 2021.

UTGST amendment: substitution of specified exemptions and replacement of 'food preparations' with 'goods' effective October first.
The notification substitutes the Table entry at S. No. 1, column (3) to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) for ICDS or similar approved schemes, and replaces the phrase "food preparations" with "goods" in column (4); the amendment is effective from 1 October 2021 under section 7(1) of the Union Territory GST Act.

GST rate amendment: specified mint essential oils added to the state tax schedule, applicable to registered and unregistered persons.
Amendment inserts Serial No. 3A into the State Tax (Rate) notification to add specified tariff codes and describe "Following essential oils other than those of citrus fruit"-specifically oils of peppermint and other mints (spearmint, water mint, horsemint and bergamot)-and indicates applicability to both unregistered and registered persons under the State Tax (Rate) framework.

GST rate amendment adds essential peppermint and other mint oils to the taxable schedule, operative from October first.
The State GST rate notification is amended to insert a new schedule entry (3A) covering HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus - including peppermint and specified mint oils - with applicability noted for registered and unregistered persons.

Reverse charge on specified mint oils shifts GST liability to registered recipients for supplies by unregistered persons.
Reverse-charge GST coverage is extended to supplies of specified essential oils, other than citrus-fruit oils, where an unregistered person supplies them to a registered person. The category covers peppermint oil and other mint oils, including spearmint, water mint, horsemint and bergamot oil. Entry 3A is inserted into the existing reverse-charge schedule, identifying the registered recipient for reverse-charge purposes.

IGST Rate amendment adds specified essential oils to the tariff schedule, applying to registered and unregistered persons.
Inserts tariff entry 3A into the Integrated Tax (Rate) notification to classify specified essential oils (codes 33012400, 33012510, 33012520, 33012530, 33012540) as "Following essential oils other than those of citrus fruit," listing peppermint and various mint oils; the entry applies to both Unregistered Person and Registered Person and comes into force on the first day of October, 2021.

UTGST amendment: specified mint essential oils added to the UTGST rate schedule, affecting registered and unregistered persons.
Insertion of entry 3A into the UTGST rate notification adds commodity codes 33012400, 33012510, 33012520, 33012530 and 33012540, covering essential oils other than citrus-peppermint and other mints (spearmint, water mint, horsemint, bergamot oil)-with applicability indicated for both unregistered and registered persons, effective 1 October 2021.

GST rate amendment adds specific mint essential oils to the CGST schedule, affecting registered and unregistered persons.
Amendment inserts entry 3A into Notification No. 4/2017-Central Tax (Rate) listing essential oils other than citrus under HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540, specifying peppermint and other mint oils and indicating applicability to "Any Unregistered Person" and "Any Registered Person." The change is made under section 9(3) of the CGST Act and comes into force on 1 October 2021.

Amendment to SGST rate notification adds certain non-citrus essential oils to the taxable goods list, applying to all suppliers.
Amendment inserts a new serial entry in the State GST rate notification adding specified tariff items for certain essential oils other than citrus (peppermint and other mints), and expressly applies the entry to both registered and unregistered persons; the change is made under powers conferred by section nine of the State GST Act and has a stated commencement date.

Tax classification of seeds for sowing amended; entry substituted, altering GST rate schedule effective from October.
Substitutes S. No. 86 in the Schedule of Notification No. 02/2017-State Tax (Rate) with an entry classifying "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209, excluding seeds for any use other than sowing; the substitution takes effect on the first day of October, 2021.

Classification of seeds for sowing clarified as distinct taxable entry under state GST, excluding non-sowing seeds.
The Schedule to the State GST rate notification is amended to substitute a serial entry covering seeds, fruit and spores of a kind used for sowing, with an explicit explanation excluding seeds meant for any use other than sowing, thereby clarifying the tariff classification of such seeds under the State tax schedule.

Sowing seed exemption covers classified seeds, fruit and spores while excluding products intended for uses other than sowing.
The State tax exemption schedule substitutes the entry for tariff heading 1209 to cover seeds, fruit and spores of a kind used for sowing. Seeds intended for any use other than sowing are expressly excluded, restricting exemption treatment to products used for sowing. The substituted entry takes effect from 1 October 2021.

GST classification update: seeds used for sowing newly specified with an exclusion; substitution in tariff schedule takes effect.
Amendment substitutes a Schedule entry to specify Seeds, fruit and spores, of a kind used for sowing as a distinct taxable classification and includes an exclusion that the entry does not cover seeds meant for any use other than sowing; the substitution updates the State GST tariff and takes effect on the notified date.

Classification of seeds for sowing specified in UTGST schedule; entry substituted clarifying exclusion for non-sowing uses.
The Schedule entry for S. No. 86 is substituted to classify seeds, fruit and spores, of a kind used for sowing under tariff item 1209 and to include an explanation excluding seeds meant for any use other than sowing; the amendment takes effect on the 1st day of October, 2021.

IGST classification of seeds for sowing clarified; tariff schedule entry substituted and non sowing seeds excluded.
Amendment substitutes the Schedule entry to classify "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and states, by way of explanation, that this entry does not cover seeds meant for any use other than sowing; the substitution replaces the earlier S. No. 86 and is made a further amendment to the principal IGST rate notification, taking effect from the first day of October.

Tariff amendment: Seeds for sowing reclassified under HS code, altering GST schedule entries and effective implementation.
Substitution of S. No. 86 in the GST rate Schedule classifies "Seeds, fruit and spores, of a kind used for sowing" under tariff heading 1209 and provides an explanation excluding seeds meant for any use other than sowing; this replaces the prior entry in Notification No. 2/2017-Central Tax (Rate) and takes effect from the commencement date set in the notification.

GST rate amendments: Bihar revises taxable goods and schedule entries, altering inclusions, omissions and valuation rules.
Amendment to the Bihar GST rate notification revises Schedules I-IV by inserting, omitting and substituting tariff entries: Schedule I adds tamarind seeds (non sowing), biodiesel for blending supplied to Oil Marketing Companies, a named oncology medicine, and retrofit kits for disabled vehicles; Schedule II revises bio diesel wording, omits multiple entries and adds renewable energy devices with a valuation rule deeming seventy percent of gross consideration as value of goods when bundled with a specified taxable service; Schedule III and IV add multiple ores, plastic scrap, printing/packing items, railway equipment, and carbonated fruit beverages.