Tax Rate Amendment: substitution of tariff entries in state GST notification taking effect from the start of January.
The State Government amends the earlier state GST rate notification by substituting the column (2) entries in the Table: replacing the entry at S. No. 4 with 4414 and the entry at S. No. 29 with 7419 80; the amendment is made under the State Act on the Council's recommendation and is effective from 1 January 2022.

GST rate amendment: tariff reclassifications and new branded tender coconut water condition alter State tax schedule applicability.
The State GST rate schedule is amended by substituting tariff headings and product descriptions for specified Schedule entries, omitting one entry, and inserting a new entry for tender coconut water not in unit containers that bear a registered brand name or bear a brand name with an actionable or enforceable right, subject to conditions; these changes take effect from the stated effective date.

GST rate amendments update tariff classifications and substitute schedule entries, altering state tax rate applicability and product coverage.
Amendment to the Tripura State Tax (Rate) notification substitutes, inserts and omits schedule serial numbers, HS codes and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), to reclassify goods-including dairy preparations, edible insects, vegetable and microbial fats and oils, oil-cakes, specific ores and concentrates, nicotine/tobacco inhalation products, machinery and electronic items-and to clarify exclusions and carve outs governing which goods attract each state GST rate.

Amendment to HSN code entries updates specified tariff classifications under Haryana GST notification, modifying two table entries.
Amendment substitutes specified tariff classification entries in the original Haryana GST notification's table: the entry at serial number four is replaced with a new HSN code and the entry at serial number twenty-nine is replaced with a different HSN code; the substitution takes effect from the commencement date set in the notification.

GST schedule amendment changes commodity classifications and adds branded tender coconut water conditions, taking effect January.
Amendment to the Schedule of Notification No.36/ST-2 substitutes tariff codes and commodity descriptions at specified serials (including serials 22, 43B, 49 and 141), inserts serial 97A establishing conditions for tender coconut water that bears a registered brand name or an actionable/enforceable brand claim subject to ANNEXURE I, omits serial 101, and fixes the effective date as the first day of January, 2022.

GST rate schedule amendments revise tariff entries and reclassify specified goods, affecting tax categorisation and compliance.
Amendment revises Haryana GST tariff classifications by substituting, inserting and omitting specific HS headings and descriptive entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding new serial entries for specified products (including nicotine- and tobacco-related inhalation products, branded tender coconut water, machinery and electronic goods), clarifying descriptions for dairy, fats and oils, mineral products, aircraft and parts, and other goods, with changes taking effect from the notification's effective date.

Aviation turbine fuel taxation amended by changing the taxable point and prescribing a 1 per cent rate for specified supplies.
Schedule II of the Uttar Pradesh Value Added Tax Act, 2008 was amended by omitting the entry at serial number 141, and Schedule IV was amended by substituting the entry at serial number 5 for aviation turbine fuel, whether duty paid or bonded. The substituted entry fixed the point of tax at the manufacturer or importer and prescribed a tax rate of 1 per cent. The amendment came into force on 4 January 2022.

Exchange rate update for Turkish Lira adjusts import and export valuation under Customs Notification, effective early January.
Amendment substitutes the Schedule I entry for Turkish Lira in the Customs Notification, specifying distinct rupee equivalences for imported goods and export goods to be applied for customs valuation; the Board exercises its statutory power to notify revised exchange rates and the substitution takes effect from the stated effective date.

Input tax credit matching now requires supplier reporting and FORM GSTR-2B communication, alongside revised detention penalty recovery procedures.
Input tax credit for relevant invoices or debit notes may be availed only where supplier details are furnished in FORM GSTR-1 or through the invoice furnishing facility and communicated to the recipient in FORM GSTR-2B. A new recovery procedure permits sale or disposal of detained or seized goods or conveyance where penalty remains unpaid, subject to auction notice, payment safeguards, special treatment for perishable or hazardous goods, and stay on appeal in specified cases. The amendments also revise annual-compliance deadlines, refund documentation, disposal of sale proceeds, provisional attachment objections, and related GST forms.

GST amendment commencement brings specified Gujarat rule 2 provisions into force from 1 January 2022.
Specified amendments under rule 2 of the Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2021 take effect from 1 January 2022. The operative provisions are sub-rules (2) and (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2.

Exclusion of Governmental Authority narrows beneficiaries for specified GST-rated services, altering description and conditions accordingly.
The notification narrows recipients entitled to specified State tax treatment by substituting references to "Union territory or a local authority" in place of phrases including "Governmental Authority" and "Government Entity" for listed service items, and omits the corresponding Condition column entries for those items.

Gujarat SGST rate classification moves low-value footwear to the 6% Schedule and removes a textile-products entry.
Gujarat SGST rate classification is amended from 1 January 2022. The earlier notification relating to textile products is superseded, and the entry for specified textile products in the 2.5% Schedule is omitted. Footwear of sale value not exceeding Rs. 1,000 per pair is inserted in the 6% Schedule.

GST exemption classifications were updated to align specified tariff entries with revised Harmonised System codes.
Gujarat amended classification entries in the GST exemption table issued under section 11 of the Gujarat Goods and Services Tax Act, 2017, following changes in Harmonised System codes under the Customs Tariff Act, 1975. The tariff entries against serial numbers 4 and 29 were substituted with "4414" and "7419 80" respectively, effective 1 January 2022.

GST rate amendment: schedule substitutions and a new branded tender coconut water entry with annexure conditions.
The State GST rate notification is amended to substitute certain Schedule commodity entries and descriptions, insert a new entry for tender coconut water not in unit containers limited to products bearing a registered brand name or a brand name with an actionable claim/enforceable right (subject to annexure conditions), and omit a specified existing Schedule entry. The amendment becomes effective on the first day of January, 2022.

GST rate amendments update: state notification revises tariff entries across four schedules, effective start of year.
Amendment to the State GST rate notification substitutes, inserts and omits tariff headings and product descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including reclassifications for dairy, fats and oils, ores and concentrates, machinery, electronic components, nicotine and tobacco-related inhalation products, and certain aircraft and parts; the amendments take effect on 1 January 2022.

Input tax credit limited to supplier-filed invoices communicated via GSTR-2B; auction-based penalty recovery for detained goods introduced.
Input tax credit is restricted to invoices or debit notes furnished by the supplier in the outward supplies statement or invoice furnishing facility and communicated to the recipient via FORM GSTR-2B. Annual return and reconciliation for 2020-2021 are extended to 28 February 2022. Refunds where UID is missing require an attested invoice copy with FORM GST RFD-10. Timeframes for detention/seizure proceedings are tied to notices under section 129. A new rule permits recovery of unpaid penalty by auctioning seized or detained goods or conveyance with specified notice, auction procedures, payment, transfer of ownership and exceptions for perishable or hazardous goods. Sale proceeds are to be appropriated first to administrative costs, then dues and penalties, then other GST dues, with balances credited to the owner's ledger or bank account.

Amendment to GST notification narrows recipient category and removes conditions for certain services, effective start of year
Supersession of an earlier notification effects targeted amendments to the TABLE against serial number 3 by substituting the phrase "Union territory or a local authority" for the broader phrase that included Governmental Authority and Government Entity in specified items of the Description of Service column, and by omitting the Condition column entries for those specified items, with effect from the first day of January, 2022.

GST rate change: footwear of limited sale value reclassified under a different schedule, effective January first, 2022.
The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, supersedes a 2021 notification and amends the 2017 notification by omitting a serial entry in Schedule I (lower rate) and inserting a new serial entry in Schedule II (higher rate) to cover footwear of limited sale value per pair; the amendment takes effect from 1 January 2022.

Vault manager registration and operational rules require infrastructure, gold standard compliance and controlled creation of Electronic Gold Receipts.
These regulations create a framework for registration and supervision of Vault Managers providing vaulting services for trading in Electronic Gold Receipts, specifying eligibility (corporate form, minimum net worth, financial security deposit, infrastructure and insurance), detailed operational duties (acceptance through accredited refineries, adherence to gold standard, storage in recognised vaults, creation of Electronic Gold Receipts only against physical gold, recordkeeping and reconciliation), procedures for creation and withdrawal of Electronic Gold Receipts via depositories, indemnity for depositor loss, inspection and audit powers of the Board, and enforcement under the intermediaries' regulatory provisions.

Tax rate modification: Kerala reclassifies certain footwear under GST, shifting its schedule and applicable rate.
Amendment to the State GST notification omits serial number 225 from Schedule I and inserts a new serial entry in Schedule II reclassifying specified footwear to a different tax rate; the Government exercises powers under the Kerala State Goods and Services Tax Act to supersede an earlier notification and gives the amendment effect from the first day of January, 2022.