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.

Specified premises definition expanded; altered GST treatment for restaurant services at high tariff hotels under state SGST amendment.
The notification expands vehicle-related language to include motor cycle, omnibus or any other motor vehicle, inserts an exclusion for supply of restaurant service other than services supplied by restaurants or eating joints located at specified premises, and amends the Explanation to align vehicle definitions with additional clauses of the Motor Vehicle Act and to define specified premises as hotel accommodation with declared tariff above a prescribed threshold per unit per day. The amendments are effective from 1 January 2022.

E commerce operator exclusion clarified: certain listed service provisions do not apply to services supplied through e commerce operators.
The amendment deletes the phrase "or a Governmental authority or a Government Entity" from specified service descriptions and inserts provisos excluding services supplied through an electronic commerce operator from certain listed items; these changes are effective from 1 January 2022.

State tax amendment narrows recipient categories and excludes dyeing or printing services from concession, effective from start of year.
Amendment narrows the recipient categories in serial number 3 by substituting broader references to government entities with the narrower phrase "Union territory or a local authority" for specified items and omits the related conditions; and amends serial number 26 to insert an exclusion for services by way of dyeing or printing of the specified textile and textile products. The amendments are effective from the first day of January, 2022.

State tax rate amendment updates GST schedule entries for textiles and related goods, changing classifications and operative rates.
Amendments to the State GST rate notification delete specified entries in Schedule I, omit and replace entries in Schedule II with numerous detailed textile-related tariff classifications and substitute descriptive wording for several items, and omit listed entries in Schedule III; the notification sets the effective date of these changes as 1 January 2022 under the State GST taxing and apportionment powers.

Amendment to State GST rate notification deletes specified schedule entries and revises software classification, with retrospective effect.
Amendment to the State GST rate notification deletes an entry from the 6% schedule and removes the qualifying phrase concerning Information Technology software from the 9% schedule, thereby changing the scope and classification of taxable supplies under those rate entries; the textual deletions amend the principal rate notification and are given retrospective effect from the date specified in the notification.

Appeal jurisdiction under Haryana GST Rules clarified: appellate forum allocation, appeal timelines, and Commissioner transfer powers.
Allocation of appellate forum is prescribed by officer rank: appeals from Additional Commissioner orders go to the Commissioner of State Tax, and appeals from officers up to Deputy Commissioner go to the Joint Commissioner of State Tax (Appeals); the Rules set distinct filing periods for affected appellants. The Commissioner of State Tax may transfer appeals between appellate authorities for recorded administrative reasons and may club multiple appeals with substantially similar grounds and assign them to one appellate authority.

Appointment of Joint Commissioners of State Tax (Appeals) to exercise powers and duties under the HGST Act.
Appointment of Joint Commissioners of State Tax (Appeals) to perform functions under the Haryana Goods and Services Tax Act, 2017 by executive notification, vesting them with the statutory powers and those prescribed by rules to enable administration and adjudicatory functions relating to state GST appeals.

Input tax credit eligibility requires supplier GSTR 1 reporting and GSTR 2B communication under amended GST rules.
Amendments condition input tax credit on supplier reporting in the outward supplies statement or invoice furnishing facility and communication via FORM GSTR-2B; set extended deadlines for FY2020-21 annual return and reconciliation statement; require attested invoice copies for refunds where UIN is absent; revise detention/seizure timelines and clarify penalty wording; insert rule 144A establishing auction based recovery procedures for detained or seized goods/conveyances with related forms; and substitute rule 154 prescribing the hierarchy for appropriation of sale proceeds.

Delegation of enforcement powers under DGST Act conferred to designated officer; temporary exclusive authority imposed.
Powers under the Delhi Goods and Services Tax Act, 2017 relating to assessment, inspection, search, seizure and provisional attachment are delegated to a specified Proper Officer for a listed taxpayer, and the jurisdictional Proper Officer is precluded from exercising those powers for a period of 120 days from issuance or until further orders.

Delegation of investigation powers: designated officer authorised under GST provisions; jurisdictional officer barred from exercising those powers temporarily.
The Commissioner delegates specified GST enforcement powers to a named Proper Officer for a particular taxpayer, subject to a time limit of 120 days or until further order. During this period the jurisdictional Proper Officer is barred from exercising those same powers in relation to that taxpayer, creating exclusive authority for the designated officer.

Deadline extension for scrip based export incentives fixes final filing cutoff and preserves revised late cut regime.
Extension of the Last Date of Submitting Applications for specified scrip based export incentive schemes sets a final online filing deadline for claims under MEIS, SEIS, the ad hoc 2% incentive, ROSCTL and ROSL; applications after the deadline will be time barred and late cut provisions will not permit later submissions. The notification also prescribes a revised Late Cut schedule applicable to applications filed on or before the final date, superseding earlier Handbook of Procedures provisions and confirming the finality of the revised filing and entitlement reduction regime.

Customs exemption amendments broaden scope to wrist wearable devices, revise tariff classifications and add sunset limitations.
Amendments to multiple customs exemption notifications adjust scope and tariff coverage by inserting a sunset provision into the 2002 notification, adding wrist wearable devices and substituting photovoltaic-related tariff entries, and adding goods exclusively for use with listed items; they also revise telecommunications conductor descriptions. The 2017 notification excludes parts of mobile phones and wrist wearable devices from an exemption, removes a proviso, and creates a concessional entry for specified transformer/charger components with a sunset limitation. The 2020 notification adds surgical needles used in manufacture of surgical sutures.

Customs exemption expiry under Customs Act: phased omission and substitution of obsolete tariff entries, with limited-duration application.
The Central Government amends Notification No. 25/1999 Customs by inserting a sunset clause terminating the notification after 31st March, 2024, and by undertaking extensive omissions and substitutions in LIST A and LIST B to remove redundant or obsolete tariff exemption entries and to replace many entries with updated, specific product descriptions for components and inputs used in electronics and allied industries. The amendment is effective from 2nd February, 2022 and includes a corrigendum to a tariff descriptor.

Graded basic customs duty for smart meters introduced, imposing time-phased duty rates and concessional import conditions.
Imposes differentiated Basic Customs Duty rates and concessional caps on smart meters and specified components, linking each tariff entry to condition numbers and an Annexure that requires adherence to the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and prescribes successive time-phased validity periods for concessional treatment of finished goods and inputs/parts used in the manufacture of smart meters.

Customs duty exemption for hearable devices: phased standard rates apply under specified concessional import conditions.
The Central Government exempts specified hearable devices, batteries, PCBAs, speaker assemblies, and listed parts from customs duty to the extent duty exceeds the standard rate specified in the Table, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and to time-bound conditions in the Annexure. The Annexure ties condition numbers to validity periods, creating phased applicability of the standard rates across categories, and the notification confirms rates apply even when goods are presented together under rule 2(a) of interpretation.

Graded customs duty for wearable device components grants specified concessional import rates subject to procedural and time-based conditions.
Implements a graded BCD structure for wrist wearable devices and specified parts by prescribing standard concessional import rates for identified tariff entries (vibrator motors, batteries, PCBA, display assemblies, charging cables and listed housing, strap and accessory components), with many inputs and parts eligible for nil duty. Each entry is tied to condition numbers in an Annexure determining procedural compliance and temporal validity; the concessional rates apply even when goods are presented together under rule 2(a) of the General Rules of Interpretation, subject to the stated conditions.

Export duty on raw buffalo hides revised as tariff notification amended to omit redundant entries and add a new item.
The Central Government amends the Customs tariff schedule by omitting specified serial entries from Notification No. 27/2011-Customs and inserting a new tariff line for raw buffalo hides and skins (heading 4101) with an imposed export duty; the amendment takes effect from the stated commencement date and is issued under the departmental administrative reference.