IGST rate reclassification: specified textiles and garments shifted to a higher integrated tax rate effective start of next year.
Amends the integrated GST schedules to move numerous specified textile goods and made-up textile articles into the 12% IGST schedule by omitting certain lower-rate entries and inserting detailed tariff headings and descriptions for fabrics, yarns, fibres, sewing thread, knitted and crocheted goods, narrow and pile fabrics, made-up articles and related textile inputs; substitutes and clarifies several schedule descriptions; and makes the changes effective from the commencement date stated in the notification.

UTGST rate amendments reclassify textile and related goods under revised tariff entries, refining tax classification and coverage.
This notification amends the Union Territory GST rate notification by omitting specified serial entries and inserting numerous detailed tariff entries-principally for textile products (woven and knitted fabrics, yarns, threads, fibres, nets, trimmings and made-up articles)-and substitutes several descriptive entries to clarify coverage, thereby reclassifying goods across rate schedules; it also omits several entries in the higher-rated schedule and specifies the commencement of the amended schedule as stated in the instrument.

Temporary reduced state tax rate for specified services under amended state GST notification during a defined period.
The notification amends Notification No. 11/2017 by inserting a proviso to item (iv), clause (f) of serial number 3 in the Table, directing that for the specified limited period the State tax on the services described in clause (f) shall be levied at a reduced uniform rate irrespective of the rate shown in column (4).

Scope of taxable services expanded to include motor vehicles and specified restaurant services with revised definitions and tariff threshold.
The notification amends the Karnataka GST instrument to (i) substitute wording to include motor cycle, omnibus and any other motor vehicle; (ii) insert a clause excluding supply of restaurant service other than those supplied by restaurants located at "specified premises"; and (iii) modify the Explanation to add motor vehicle and omnibus references to Motor Vehicle Act definitions and to define "specified premises" as hotel accommodation units with a declared tariff above the applicable per-unit daily threshold. The amendment is effective from 1 January 2022.

Electronic commerce operator exclusion clarified: specified notification provisions do not apply to services supplied through e commerce operators under GST.
The notification amends Notification (12/2017) by removing the words "or a Governmental authority or a Government Entity" from the Description of Services at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that items (b), (c) and (e) shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Karnataka Goods and Services Tax Act. The amendments take effect from 1 January 2022.

Amendment to GST notification narrows eligible recipient entities and excludes textile dyeing and printing from a tariff reference.
The notification amends table entries: for serial number 3, it substitutes the phrase "Union territory or a local authority" in specified service descriptions and omits the related condition entries; for serial number 26, it inserts a proviso excluding services by way of dyeing or printing of the specified textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments take effect from the first day of January, 2022.

GST rate amendment revises textile classifications and reallocates goods across state GST schedules, changing applicable rate tiers.
The notification amends the Karnataka GST schedules by omitting, substituting and inserting serial entries to reclassify numerous textile and related goods across the 2.5%, 6% and 9% rate tiers; changes include removal of specified items from 2.5%, extensive reclassification and addition of textile tariff headings in 6%, and omission of several entries in 9%. The changes clarify descriptions for twine, woven pile and narrow woven goods, knitted and crocheted fabrics, made-up textile articles and furnishing items. The amendment is effective from the first day of January, 2022.

Fit and proper person criteria tightened for intermediaries, affecting eligibility, ongoing compliance and replacement obligations.
The substituted Schedule II prescribes competence, capability and financial soundness requirements and applies fit and proper person criteria to applicants, key officers, directors and controlling persons (including 20%+ voting rights in unlisted entities). The Board may consider integrity and specified disqualifications-such as pending criminal complaints, economic-offence chargesheets, restraint/debarment orders, recovery or winding-up proceedings, insolvency, unsound mind findings, wilful defaulter status, fugitive economic offender designation and convictions for moral turpitude-and may render persons ineligible for registration. Intermediaries must replace disqualified key persons within thirty days or ensure divestment/cessation of voting by controlling persons within six months; criteria apply at registration and during continuance.

Tax exemption for sporting-event services expanded to cover AFC Women's Asia Cup-related and national-permit services after certification.
Amendments expand GST exemption entries to include services related to the AFC Women's Asia Cup 2022, add an alternate exemption category, require Director (Sports) certification that services are directly or indirectly related to tournament events, insert nil-rated entries for AFC-related services and admission-rights services, introduce a nil-rated entry for national-permit services, and make textual insertions, substitutions and omissions across the Table; the notification takes effect from the stated commencement date and is issued under specified provisions of the Jammu and Kashmir GST Act.

GST classification amendment revises service categories and inserts multimodal transport codes, changing applicable tax classifications.
The notification amends SRO GST 11 to reclassify specified services by substituting, omitting and inserting table entries: it adds "or 12AB" to a registration reference; revises items relating to transfer or permitting use of Intellectual Property rights, manufacturing and publishing services, job work for manufacture of alcoholic liquor, and admissions to theme parks, casinos and sporting events with updated tax columns; substitutes a Schedule cross reference; and inserts new Annexure entries establishing codes for Multimodal Transport of Goods within India. Effective date: 1 October 2021.

GST schedule amendments redefine tax classifications for specified goods and introduce concessional treatment for renewable devices.
Amendment to S.R.O. - GST -1 revises classifications across Schedules I-IV, inserting, substituting and omitting specified entries to alter tax treatment at the 2.5%, 6%, 9% and 14% bands - including tamarind seeds, biodiesel provisions, renewable energy devices with a value-allocation rule, ores and concentrates, medical and railway items - effective from 1 October 2021.

GST classification of seeds for sowing changed, substituting the schedule entry to specify seeds, fruit and spores used for sowing.
The SRO amendment substitutes Schedule entry S. No. 86 to classify seeds, fruit and spores, of a kind used for sowing, and adds an explanation excluding seeds intended for uses other than sowing; the change is made under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017 and is effective from the first day of October, 2021.

GST exemption for specified COVID-19 medicines applies temporarily with reduced state tax rates for listed therapeutics.
The Government, on recommendation of the Council and in public interest, exempts the goods specified in the Table from so much of the state tax leviable under the Jammu and Kashmir GST Act as is in excess of the specified rate, with tariff classification references to the Customs Tariff First Schedule; the Table lists individual medicines with either nil or reduced state tax rates.

GST notification amendment replaces specific food preparation exemptions with 'goods' terminology and substituted entries effective as notified
The amendment to SRO-GST-21 substitutes the entry in column (3) at S. No. 1 with provisions for (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 replaces the words "food preparations" with "goods" in column (4) of that entry. The amendment is effective from 1 October 2021.

GST notification amendment: insertion of essential oils entries covering peppermint and other mint oils, applicable to registered and unregistered suppliers.
The Government amended SRO - GST-4 by inserting entry 3A listing specified HS codes for essential oils other than citrus, namely peppermint and other mint oils (spearmint, water mint, horsemint, bergamot-type mint oil), and stating applicability to both registered and unregistered persons; the amendment is made under s.9(3) of the Jammu and Kashmir GST Act and takes effect on the first day of October, 2021.

GST rate amendments remove a lower rate schedule entry and broaden a higher rate entry by deleting software limitation.
Amendment deletes a specified Schedule II entry charged at a lower GST rate and removes the words "in respect of Information Technology software" from a Schedule III entry, thereby broadening that Schedule III description; the changes are made by amendment to SRO GST 1 and are deemed to have come into force from 27th of October, 2021.

Time limit extension for GST compliances during pandemic treats missed filings and proceedings as timely, subject to exceptions.
Statutory extension of time limits for GST compliances: actions with deadlines falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, issuance of orders, notices and filing of appeals, replies, returns and other records, subject to specified exclusions. Actions under rule 9 with deadlines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For notices proposing rejection of refund claims, the time to issue the final order is extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

GSTR-4 filing extension requires eligible taxpayers to submit annual return by the newly specified statutory deadline.
Insertion of a proviso obliges specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; amendment to Notification No. 21/2019 State Tax is made under statutory power and is deemed effective from 30th April, 2021.

Late fee waiver for delayed GSTR-3B returns extends limited relief to specified classes of registered persons.
The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017.

Late fee schedule under GST: phased rates for taxpayers based on turnover, effective from an earlier date.
The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021.